Use the Cost Information Below for Sundar Company to Determine

question 210

Multiple Choice

Use the cost information below for Sundar Company to determine the total manufacturing costs added during the current year:

$\begin{array}{lr}\text { Direct materials used } & \$ 19,000 \\\text { Direct labor used } & 24,500 \\\text { Factory overhead } & 55,100 \\\text { Beginning work in process inventory } & 10,700 \\\text { Ending work in process inventory } & 11,300\end{array}$

• A) $98,600.
• B) $43,500.
• C) $98,000.
• D) $42,900.
• E) $79,000.

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Definitions:

Unit Product Costs

The total cost (including materials, labor, and overhead) divided by the number of units produced, representing the cost per individual unit.

External Financial Reports

Financial statements prepared for external users like shareholders, creditors, and regulatory agencies.

Direct Materials

The raw materials that are used directly in the production of a product.

Manufacturing Overhead

All indirect costs associated with manufacturing, including expenses related to indirect labor, indirect materials, maintenance, and utilities in the production facility.