Hiraki Inc

question 75

Multiple Choice

Hiraki Inc.uses a job-order costing system in which any underapplied or overapplied overhead is closed to cost of goods sold at the end of the month.In March the company completed job B36H that consisted of 29,000 units of one of the company's standard products.No other jobs were in process during the month.The job cost sheet for job B36H shows the following costs: During the month,the actual manufacturing overhead cost incurred was $330,600 and 16,000 completed units from job B36H were sold.No other products were sold during the month.The unadjusted cost of goods sold (in other words,the cost of goods sold BEFORE adjustment for any underapplied or overapplied overhead) for March is closest to:

• A)$1,441,300
• B)$828,800
• C)$820,800
• D)$1,502,200

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Definitions:

Right-sided Heart Failure

A condition where the right side of the heart loses its pumping power, leading to a backup of blood in the organs and tissues.

Atrial Fibrillation

A cardiac rhythm disorder characterized by rapid and irregular beating of the atria of the heart.

Sinoatrial (SA) Node

A group of cells located in the right atrium of the heart that acts as the natural pacemaker, initiating the heart's electrical impulses.

Atrioventricular (AV) Node

A component of the cardiac electrical conduction system located between the atria and ventricles that delays the transmission of electrical impulses to allow for proper filling of the ventricles.