9. Clackamas Corp used $153,000 of direct materials and incurred $63,000 of direct labor costs during the year. Indirect labor amounted to $270,000, while indirect materials used totaled $53,000. Other operating costs for the factory included utilities of $135,500; maintenance of $70,260; repairs of $53,400; depreciation of $133,000; and property taxes of $74,640. There was no beginning or ending finished goods inventory, but Work-in-Process inventory began the year with a $5,000 balance and ended the year with a $7,400 balance. How much is the cost of goods manufactured for Clackamas Corp? Show your calculations. A) $12,400 B) $1,003,400 C) $1,010,800 D) $1,005,800

10. BBop, Inc. purchases and sells fidget spinners. The following information summarizes the company's operating activities for the year: Selling and Administrative Expenses $5,300 Purchases 157,000 Sales Revenue 785,000 Merchandise Inventory, January 1 2,350 Merchandise Inventory, December 31 38,350 If the company sold 7,900 fidget spinners during the year, how much is the cost for one? (Round to nearest cent.) Show your calculations. A) $19.87 B) $15.32 C) $20.17 D) $5.15