1.

The following information has been provided by Crosby Corporation:

Direct Labor	$6000
Direct Materials Used	3000
Direct Materials Purchased	9000
Cost of Goods Manufactured	13,000
Ending Work-in-Process Inventory	1400
Corporate Headquarters' Property taxes	900
Manufacturing Overhead Incurred	400

The beginning balance of Work-in-Process Inventory account was ________.

Select one:

A. $5000

B. $21,000

C. $4500

D. $9400

2.

Castillo Corporation, a manufacturer, reports costs for the year as follows:

Direct Materials Used	$735,000
Wages to Line Workers	510,000
Office Rent	26,000
Indirect Materials Used	700,000

How much is the total period costs for Castillo?

Select one:

A. $735,000

B. $510,000

C. $26,000

D. $700,000