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Costas Company has beginning and ending raw materials inventories of $64,000 and

ID: 2606400 • Letter: C

Question

Costas Company has beginning and ending raw materials inventories of $64,000 and $80,000, respectively. If direct materials used were $310,000, what was the cost of raw materials purchased?

a.   $310,000.

b.   $330,000.

c.   $294,000.

d.   $326,000.

Molina Company has beginning and ending work in process inventories of $130,000 and $145,000 respectively. If total manufacturing costs are $680,000, what is the total cost of goods manufactured?

a.   $810,000.

b.   $825,000.

c.   $665,000.

d.   $695,000.

Explanation / Answer

a.

b.

Beginning RM inventory 64000 Add:purchases(balance)(310,000+80,000-64000) $326000. Less:ending RM inventory 80,000 Direct materials used 310,000