09

Debits to Work in Process Inventory are accompanied by a credit to all but which one of the following accounts?

Select one:

A. Raw Materials Inventory

B. Factory Labor

C. Manufacturing Overhead

D. Cost of Goods Sold

E. None of the above.

10.

Cat Company developed the following data for the current year:

Beginning work in process inventory	$170,000
Direct materials used	104,000
Actual overhead	200,000
Overhead applied	150,000
Cost of goods manufactured	175,000
Total manufacturing costs	460,000

Cat Company's ending work in process inventory is

Select one:

A. $490,000.

B. $485,000.

C. $455,000.

D. $449,000.

E. None of the above.