The flow of manufacturing costs through the ledger of Raymond Mfg. Co. during April is summarized in the following T accounts. Certain amounts have been omitted and are represented by question marks.

Materials Inventory			Work in Process Inventory
Beg. Bal. 32,000 35,000 End. Bal. ?	33,000		Beg. Bal. 3,000 ? End. Bal. 5,000	72,000
Direct Labor			Finished Goods Inventory
13,000	Beg. Bal. 0 ? End. Bal. 1,000		Beg. Bal. 47,000 72,000 End. Bal. 39,000	?
Manufacturing Overhead			Cost of Goods Sold
27,000	27,000		?

Answer the following questions. If you select answer d, indicate the correct amount.

36 Refer to the above data. The total amount of inventory that should appear in the companys balance sheet at April 30 is:

a $39,000. c $73,000.

b $82,000. d Some other amount. $____________

37 Refer to the above data. The amount of wages paid to direct workers during April amounted to:

a $14,000. c $13,000.

b $12,000. d Some other amount. $____________

38 Refer to the above data. The total manufacturing costs charged to production during April were:

a $74,000. c $76,000.

b $72,000. d Some other amount. $____________

39 Refer to the above data. The cost of finished goods manufactured in April amounted to:

a $72,000. c $47,000.

b $80,000. d Some other amount. $____________

40 Refer to the above data. The cost of goods sold in April amounted to:

a $72,000. c $39,000.

b $80,000. d Some other amount. $____________

43. Juliet Inc. had accounts receivable of $300,000 and an allowance for doubtful accounts of $18,500 just before writing off as worthless an account receivable from Arrow Company of $1,200. The net realizable values of the accounts receivable before and after the write-off were:

A) $281,500 before and $280,300 after.

B) $281,500 before and $281,500 after.

C) $300,000 before and $298,800 after.

D) $318,500 before and $317,300 after.

44. Romeo Inc. had accounts receivable of $250,000 and an allowance for doubtful accounts of $9,700 just before writing off as worthless an account receivable from Juliet Company of $1,500. After writing off this receivable what would be the balance in Romeo's Allowance for Doubtful Accounts?

A) $9,700 credit balance.

B) $10,900 credit balance.

C) $8,200 credit balance.

D) $8,200 debit balance.

45. At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Westbury Corporation showed a debit balance of $3,500. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,300. Under these circumstances, a year-end adjusting entry for uncollectible accounts expense would include a:

A) Debit to the Allowance for Doubtful Accounts for $1,200.

B) Credit to the Allowance for Doubtful Accounts for $1,200.

C) Debit to Uncollectible Accounts Expense of $2,300.

D) Debit to Uncollectible Accounts Expense of $5,800.