Question

8) Dipaola Corporation has provided the following data concerning last month's operations. 

   

Purchases of raw materials	$ 26,000
Indirect materials included in manufacturing overhead	$ 6,000
Direct labor cost	$ 58,000
Manufacturing overhead applied to Work in Process	$ 87,000
Overapplied overhead	$ 6,000

	Beginning	Ending
Raw materials inventory	$ 12,000	$ 18,000
Work in process inventory	$ 46,000	$ 64,000
Finished goods inventory	$ 31,000	$ 46,000

How much is the direct materials cost for the mouth on the Schedule of Cost of Goods Manufactured? 

A) $38,000 B) $32,000 C) $14,000 D) $26,000 

Answer 1