inventory shows the cost applic with respect to the inventory accounts for a manufacturer, the into product the cost applicable to units that have been started uction but are only partially completed. a. finished goods b. merchandising c. raw materials d. work in process e. none of the above Answer: 6. The beginning work in process coats were $10,000; the total manufacturing costs incurred during the period were $200,000) and the ending work in process inventory was $30.000. The cost of goods manufactured is a. $180.000 b. $200,000 c. $220.000 d. $240.000 e. none of the above Answer: 7. The beginning finished goods inventory was $30,000; the cost of goods manufactured was $200,000) and the ending finished goods inventory was $10,000. The cost of goods sold is a. $180,000 b. $200,000 c. $220,000 d. $240,000 e. none of the above Answer: 8. In addition to profitability, considers a company's efforts to employ sustainable business practices with regard to its employees, society, and the environment. This is sometimes referred to as the triple bottom line because it evaluates a company's performance with regard to people, planet, and profit. a. activity-based coating b. corporate social responsibility c. the balanced scorecard d. the value chain e. none of the above