Stuart Comic Book Publishing reported the following: Work-in-process inventory, January 1 $68,200 Work-in-process inventory, December 31 $74,280 Conversion costs during the year $1,365,800 Further analysis revealed that cost of goods manufactured for the year was $1 ,621 ,900. What was the amount of direct materials used during the year? 0 A. $250,020 0 B. $256,100 0 C. $262,180 0 D.$'l13,620 QUESTION 28 Courage Manufacturing, Inc. charges overhead to products by using predetermined application rate, computed on the basis of machine hours. The following data pertain to the current year: 2:33:33 manufacturing 35117251000 Actual manufacturing overhead $1,742,000 Budgeted machine hours 50,000 Actual machine hours 51,500 The company's manufacturing overhead is: O A. $34,750 overapplied O B. $17,000 overapplied O C. $34,750 underapplied O D. $17,000 underapplied QUESTION 29 Leonard Lasertag 00., pays a 15% commission to its salespeople, reported sales revenues of $320,000 for the period just ended. If xed and variable sales expenses totaled $92,000, what would these expenses total at sales of $260,000? 0 A. $131,000 0 B. $83,000 0 C. $74,750 0 D. $39,000 Koothrapali Beverage Co. reported the following data: Total manufacturing costs $718,400 Work-in-process inventory, Jan. 1 $52,370 Work-in-process inventory, Dec. 31 $43,760 Finished goods inventory, Jan. 1 $106,800 Finished goods inventory, Dec. 31 $145,250 Koothrapali's cost of goods sold is: O A. $874,320 0 B. $688,560 0 C. $748,240 0 D. $370,220 QUESTION 31 Which of the following manufacturers would most likely use job-order costing? O A. Custom-furniture manufacturers. O B. Fertilizer manufacturers. O C. Chemical manufacturers. O D.Microchip processors. QUESTION 32 The xed cost per unit: 0 A. will remain constant. 0 B. will increase as activity decreases and will decrease as activity increases. 0 C. will increase as activity decreases. O D.will increase as activity increases. 0 E. will decrease as activity increases. QUESTION 33 Which of the following types of companies would most likely use process costing? O A. Textbook publishers. O B. Aircraft manufacturers. O C. Textile manufacturers. O D. Shipbuilders