8/ If the cost of the beginning work in process inventory is $60,400, costs of goods manufactured is $910,000, direct materials cost is $334,000, direct labor cost is $214,000, and overhead cost is $319,000, calculate the ending work in process inventory:

Multiple Choice

$103,400.

$316,600.

$17,400.

$362,000.

$43,000.

9/ Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory	$	11,000
Direct labor		30,800
Beginning work in process inventory		7,400
General and administrative expenses		13,700
Direct materials used		40,700
Ending work in process inventory		9,200
Indirect labor		6,500
Ending finished goods inventory		9,700
Indirect materials		13,700
Depreciationfactory equipment		7,700

Multiple Choice

$102,500.

$111,300.

$114,900.

$97,600.

$101,200.

10/ Using the information below for Sundar Company; determine the total manufacturing costs added during the current year:

Direct materials used	$	19,400
Direct labor used		24,900
Factory overhead		53,100
Beginning work in process		11,100
Ending work in process		11,700

Multiple Choice

$97,400.

$44,300.

$96,800.

$43,700.

$77,400.