38. Kelita's Kar Kare Kompany had the following cost and inventory data for the month: Costs incurred for the month: Direct labour Indirect labour $6,900 1,500 Direct materials purchased Factory utilities Factory amortization Factory supervision 4,500 Direct materials Work in process Finished goods 4,500 6,000 $1,800 4,050 5,250 What were the direct materials available for the month? a) $4,500 b) $6,000 c) $6,300 d) $7,800 Answer: C Difficulty: Easy Learning Objective: Explain product costs and cost flows through the manufacturing process. Learning Objective: Describe how costs are assigned to customized goods and services. CPA: Management Accounting 39. Kelita's Kar Kare Kompany had the following cost and inventory data for the month: Costs incurred for the month: Direct labour Indirect labour Direct materials purchased Factory utilities Factory amortization Factory supervision $6,900 1,500 4,500 2,200 3,000 1,200 Direct materials Work in process Finished goods 4,500 6,000 $1,800 4,050 5,250 What were the direct costs of production incurred during the month? a) $12,000 39. Kelita's Kar Kare Kompany had the following cost and inventory data for the month: Costs incurred for the month: Direct labour Indirect labour Direct materials purchased Factory utilities Factory amortization Factory supervision $6,900 1,500 4,500 2,200 3,000 1,200 Ending Direct materials Work in process Finished goods $1,500 4,500 6,000 $1,800 4,050 5,250 What were the direct costs of production incurred during the month? a) $12,000 b) $11,700 c) $10,200 d) $10,500 Answer: b Difficulty: Easy Learning Objective: Explain product costs and cost flows through the manufacturing process. Learning Objective: Describe how costs are assigned to customized goods and services. CPA: Management Accounting 40. Kelita's Kar Kare Kompany had the following cost and inventory data for the month: Costs incurred for the month: Direct labour Indirect labour $6,900 1,500 Direct materials purchased Factory utilities Factory amortization Factory supervision 4,500 2,200 3,000 1,200 Inventories: Ending Direct materials Work in process Finished goods $1,500 4,500 6,000 $1,800 4,050 5,250 Assume that the total production costs incurred for the month were $15,000. What was the cost of jobs completed? a) $14,550