quiz-fa7-2

บัญชีขั้นต้น บทที่ 7 ชุด 2

The following data apply to items 1-5

Beginning direct materials	25,600
Ending direct materials	21,600
Beginning finished goods	32,000
Ending finished goods	21,200
Ending work in process	18,000
Direct materials purchased	38,000
Direct labor	52,000
Manufacturing overhead	116,000
Cost of goods manufactured	200,000
Sales	454,000

1. Direct materials used is

$41,600 $42,000 $42,400 $42,800 None of the above responses is correct.

2. Manufacturing cost is

$209,000 $210,000 $211,000 $208,000 None of the above responses is correct.

3. Beginning work in process is

$7,000 $10,00 $9,000 $8,000 None of the above responses is correct.

4. Cost of goods sold is

$210,800 $211,000 $211,200 $211,400 None of the above responses is correct.

5. Gross margin is

$243,200 $244,200 $241,200 $242,200 None of the above responses is correct.