1. Assume the following information from a schedule of cost of goods manufactured:

Cost of goods manufactured	$ 158,000
Beginning work in process inventory	$ 30,000
Direct materials used in production	$ 50,000
Manufacturing overhead applied to work in process	$ 90,000
Total manufacturing costs to account for	$ 225,100

What is the ending work in process inventory?

A) $157,100

B) $67,100

C) $117,100

D) $97,100

2. Assume the following:

Purchases of raw materials	$ 38,000
Indirect materials used in production	$ 5,600
Beginning raw materials inventory	$ 10,000
Ending raw materials inventory	$ 14,000

What is the direct materials used in production?

A) $28,400

B) $42,400

C) $36,400

D) $60,400

3. Assume the following from a schedule of cost of goods manufactured (the company uses no indirect materials in production):

Beginning work in process inventory	$ 10,000
Ending work in process inventory	$ 17,400
Beginning raw materials inventory	$ 3,000
Ending raw materials inventory	$ 6,000
Purchases of raw materials	$ 38,000
Direct labor	$ 17,000
Manufacturing overhead applied to production	$ 32,000

What is the cost of goods manufactured?

A) $76,600

B) $74,600

C) $80,600

D) $84,600

Thank you!