:3. A trademark is an example 33. e of which general category of intangible asset that should be recognized separately general cat according to currentgenraccd accounting princinles a. Customer-related b. Contract-based c. Marketing-related d. Artistic-related f goods sold is S195,000, and ending inventory is $45,00. If FIFO ending inventory is $65,000, how much is FIFO cost of goods sold? a. $215,000 b. $175,000 c. $65,000 d. $195,000 ember 12, McKinley Company purchased a tract of land as a factory site for $190,000. An existing On sina on the property was razed and construction was begun on a new factory building in October of the same year. Additional data are available as follows: Cost of razing old building . . . . . . . ritle insurance and legal fees to purchase land . Architect's fees New building construction cost $ 55,000 7,500 52,500 975, 000 The recorded cost of the completed factory building should be a. $1,082,500 b. $1,165,000 c. $1,220,000 d. $1,027,500