Ending Finished Goods Inventory was less than Beginning Finished Goods Inventory.What would be the most likely cause of this?

• Total Manufacturing Costs were greater than Cost of Goods Sold
• None of these
• Manufacturing Overhead was overapplied
• More units were produced than were sold in the period
• Cost of Goods Manufactured was less than Cost of Goods Available for Sale

Which one of the following is not an example of manufacturing overhead?

• Insurance on assembly equipment
• Utilities for production plant
• Staples used in assembling furniture
• Tires used in the assembly of cars
• Production supervisor's salary