10. Dekin Company had checks outstanding totaling $6,400 on its May bank reconciliation. In June, Dekin Company issued checks totaling $39,900. The July bank statement shows that $29,700 in checks cleared the bank in July. A check from one of Dekin Company's customers in the amount of $300 was also returned marked "NSF." The amount of outstanding checks on Dekin Company's July bank reconciliation should be which of the following? A. $19,600 B. $10,200 C. $16,600 D. $3,800 11. For 2006, Sparkman Company has cost of goods manufactured of $200,000, beginning finished goods inventory of $40,000, and ending finished goods inventory of $30,000. How much is cost of goods sold? A. $210,000 B. $240,000 C. $190,000 D. $230,000 12. Brown Company has $30,000 of ending finished goods inventory as of December 31, 2008. If beginning finished goods inventory was $25,000 and cost of goods sold was $40,000, how much would Brown report for cost of goods manufactured? A. $42,500 B. $25,000 C. $35,000 D. $45,000 13. A variable cost is a cost that does which of the following? A. varies per unit at every level of activity B. occurs at various times during the year C. varies in total in proportion to changes in the level of activity D. may or may not be incurred, depending on management's discretion