The Following Information Relates to the 2019 Budgets Projected Cost of Sales for 2019 Is:
A) $181 000

question 51

Multiple Choice

The following information relates to the 2019 budgets:
$$\begin{array} { l r } \text { Sales } & \$ 450000 \\\text { Direct materials purchases } & 93000 \\\text { Direct labour } & 65000 \\\text { Manufacturing overhead } & 37000 \\\text { Capital expenditures } & 40000 \\\underline{ \text { Finished goods inventory } }& \\\text { Start of year }& \$ 28000 \\\text { End of year } & \$ 42000\end{array}$$
Projected cost of sales for 2019 is:

• A) $181 000.
• B) $195 000.
• C) $221 000.
• D) $235 000.

---

Definitions:

Thermal Damage

Injury or harm caused to tissues due to exposure to extreme heat or cold.

Mercury Inhalation

The act of breathing in mercury vapor, which can lead to mercury poisoning and serious health issues.

Pneumonitis

An inflammation of the lung tissue that can be caused by infections, exposure to irritants, or an autoimmune response.

Hematuria

The presence of blood in urine, often a sign of urinary tract disease or other medical conditions.