please, help with questions 19-20-21-22 and 23

19. At the beginning of 2011, the Gilbert Company's work in process inventory account had a balance of $30,000. During 2011, $68,000 of direct materials were used in production, and $66,000 of direct labor costs were incurred. Factory overhead in 2011 amounted to $90,000. Cost of goods manufactured is $230,000 in 2011. The balance in work in process inventory on December 31, 2011, is: a. $24,000 b. $44,000 C. $66,000 d. $36,000 20. The cost of goods sold for Heedy manufacturing in 2011 was $233,000. The January 1, 2011, finished goods inventory balance was $31,600, and the December 31, 2011, finished goods inventory balance was $24,200. Cost of goods manufactured during the period was: a. $233,000 b. $225,600 Sbaan om c. $288,800 d. $240,400 21. Which of the following systems provides for a separate record of the cost of each particular quantity of product that passes through the factory? a. Job order cost system b. General cost system c. Replacement cost system d. Process cost system Which of the following is not a characteristic of a job order costing system? a. It accumulates cost for each department within the factory. b. It provides a separate record for the cost of each quantity of product that passes through the factory. c. It is best suited for industries that manufactures custom goods. d. Uses only one work in process account. 23. Which of the following is the correct flow of manufacturing costs? a. Raw materials, work in process, finished goods, cost of goods sold b. Raw materials, finished goods, cost of goods sold, work in process. c. Work in process, finished goods, raw materials, cost of goods sold d. Cost of goods sold, raw materials, work in process, finished goods. 20. The cost of goods sold for Heedy manufacturing in 2011 was $233,000. The January 1, 2011, finished goods inventory balance was $31,600, and the December 31, 2011, finished goods inventory balance was $24,200. Cost of goods manufactured during the period was: a. $233,000 b. $225,600 sbaai N 5310 om C. $288,800 d. $240,400 21. Which of the following systems provides for a separate record of the cost of each particular quantity of product that passes through the factory? a. Job order cost system b. General cost system c. Replacement cost system 000022 d. Process cost system 22. Which of the following is not a characteristic of a job order costing system? a. It accumulates cost for each department within the factory. b. It provides a separate record for the cost of each quantity of product that passes through the factory. c. It is best suited for industries that manufactures custom goods. d. Uses only one work in process account. 23. Which of the following is the correct flow of manufacturing costs? a. Raw materials, work in process, finished goods, cost of goods sold b. Raw materials, finished goods, cost of goods sold, work in process. c. Work in process, finished goods, raw materials, cost of goods sold d. Cost of goods sold, raw materials, work in process, finished goods