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90. Gabruk
Inc. is a merchandising company. Last month the company’s merchandise purchases
totaled $88,000. The company’s beginning merchandise inventory was $15,000 and
its ending merchandise inventory was $13,000. What was the company’s cost of
goods sold for the month?
A.
$88,000
B.
$90,000
C.
$86,000
D.
$116,000
A partial
listing of costs incurred during December at Gagnier Corporation appears below:
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91.
The total of the period costs listed above for December is:
A.
$89,000
B.
$310,000
C.
$325,000
D.
$399,000
92.
The total of the manufacturing overhead costs listed above for December is:
A.
$325,000
B.
$635,000
C.
$89,000
D.
$40,000
93.
The total of the product costs listed above for December is:
A.
$310,000
Page
11 of 73
B.
$89,000
C.
$635,000
D.
$325,000
A partial
listing of costs incurred at Backes Corporation during November appears below:
.0/msohtmlclip1/01/clip_image002.jpg”>
94.
The total of the manufacturing overhead costs listed above for November is:
A.
$348,000
B.
$31,000
C.
$592,000
D.
$77,000
95.
The total of the product costs listed above for November is:
A.
$77,000
B.
$348,000
C.
$592,000
D.
$244,000
96.
The total of the period costs listed above for November is:
A.
$244,000
B.
$321,000
C.
$348,000
D.
$77,000
Dickison
Corporation reported the following data for the month of December:
.0/msohtmlclip1/01/clip_image003.jpg”>
97.
The conversion cost for December was:
A.
$107,000
B.
$142,000
C.
$111,000
D.
$178,000
98.
The prime cost for December was:
A.
$109,000
B.
$111,000
C.
$107,000
D.
$66,000
Management
of Mcentire Corporation has asked your help as an intern in preparing some key
reports for April. Direct materials cost was $64,000, direct labor cost was
$47,000, and manufacturing overhead was $75,000. Selling expense was $15,000
and administrative
expense
was $44,000.
99.
The conversion cost for April was:
A.
$186,000
B.
$100,000
C.
$128,000
D.
$122,000
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