9. Old Genius Professor Mullen, Ine reported the following year-end information: beginning work in process inventory beginning finished goods inventory, (BI,FG) S50,000; ending work in process inventory, (EL, WIP) $70,000; and ending finished goods inventory, (EL, FG) S40,000. How much is the Old Genius Professor Mullen Ine's cost of goods sold (CGS) for the year? A) $880,000 B) $890,000 C) $870,000 D) $900,000 , (BI,WIP) $80,000, cost of goods manufactured (CGM), $880,000 10. Mullen Jao Soo Company reported total manufacturing costs (TMC) of $150,000, manufacturing overhead (OH) totaling $26,000, and direct materials (DM) totaling $32,000. How much is direct labor (DL) cost? A) Cannot be determined from the information provided. B) $208,000 C) $58,000 D) $92,000 11. Absolute Genius Professor Mullen, Ine has beginning and ending Raw Materials inventories of (BI) $96,000 and (EID $120,000, respectively. If Direct Materials (DM) used were $390,000, what was the cost of Raw Materials (RM) Purchases? A) $390,000. B) $420,000. C) $366,000. D) $414,000 inventories of (BI) $130,000 and (EID $145,000 respectively. If total manufacturing costs (TMC) are $620,000, what is the total cost of goods A) $750,000 B) $765,000 C) $605,000. D) $635,000. 12. Most Worthy CCSF Professor, Ine has beginning and ending work in process (WI (CGM) ? For a manufacturing company, which of the following is an example of a period cost rather than a product cost? A) Depreciation on factory equipment B) Wages of C) Wages of factory machine operators D) Insurance on factory equipment 13