The company uses an actual costing system to account for MOH and includes both direct and indirect materials in its Raw Materials Inventory account. Which of the following HARD: The following information was extracted from the accounting records of Jump

Around, Inc., a manufacturer of pogo sticks, for the second quarter of $2019$:

$*$The building is $5,000$ square feet. $4,000$ square feet are devoted to

manufacturing operations. The remaining square footage is devoted to

administrative and selling activities. Shared costs are allocated based on

square footage.

The company started the quarter with $$15,000$ in its Work in Process inventory. The

balance in Work in Process inventory had increased to $$20,000$ by the end of the quarter.

The net decrease in Finished Goods inventory during the quarter was $$3,000.$

The company uses an actual costing system to account for MOH and includes both direct

and indirect materials in its Raw Materials Inventory account. Which of the following

statements is correct?

a$.$ The total indirect product costs for the period were $$5,900.$

b$.$ The total period costs included in the above data chart equal $$1,225.$

c$.$ Gross Profit for the period was equal to Sales Revenue minus $$21,900.$

d$.$ There was a net decrease of $$5,000$ in Work in Process inventory during the period.

e$.$ More than one of the above statements is correct.statements is correct?