1. The amount of raw material purchase is:

   	A.	$150
   	B.	$250
   	C.	$350
   	D.	$500

1. (1) The costs of direct and indirect materials are _______ and ________, respectively.

   	A.	$350 and $50
   	B.	$270 and $50
   	C.	$480 and $120
   	D.	$350 and $270

1. (1) The amount of total manufacturing costs is:

   	A.	$1,070
   	B.	$1,100
   	C.	$1,550
   	D.	$2,000

1. (1) The amount of cost of goods manufactured is:

   	A.	$1,100
   	B.	$1,500
   	C.	$1,800
   	D.	$2,000

1. (1) If the amount for (d) were $1,000 (just assume that, in fact it is not $1,000), the amount of cost of goods sold would be:

   	A.	$1,200
   	B.	$1,500
   	C.	$1,800
   	D.	$2,200

1. (1) Manufacturing overhead is:

   	A.	over-applied by $30.
   	B.	over-applied by $80.
   	C.	under-applied by $30.
   	D.	under-applied by $80.

The following amounts are shown in T-accounts: Raw Materials 250* Work-in-Process 900* Finished Goods 5,000* 500 (d) (e) 350 (a) 350 270 (c) 200** 3,800** Applied Manufacturing overhead 480 Cost of Goods Sold Manufacturing Overhead Control g) IL 280 D 120 Total 450 (h)