管理会计文档
23. Cost of goods manufactured is computed as _____. Cost of goods manufactured is computed as _____.
a. Direct materials + indirect materials
b. Direct materials + direct labor + indirect manufacturing c. Direct labor + direct materials d. Direct labor + indirect labor
24. _____ is (are) not an inventory account. _____ is (are) not an inventory account.
a. Direct labor b. Direct materials c. Work-in-process d. Finished goods
25. Porky, Inc., started the year with $XXX in direct materials. During the year, orky Inc. purchased $XXX in direct materials, and used ,000 in materials. The ???? on the balance sheet is _____.
Porky, Inc., started the year with $90,000 in direct materials. During the year, Porky Inc. purchased $535,000 in direct materials, and used $500,000 in materials. The direct materials inventory on the balance sheet is _____.
a. $35,000 b. $125,000 c. $90,000 d. $535,000