25. Fixed costs normally will nor include A) supervisory salaries. B) property taxes. C) depreciation on buildings and equipment. D) direct labor. 26. If the total manufacturing costs are greater than the cost of goods manufactured, which of the following is correct? A) Finished Goods Inventory has increased. B) Work in Process Inventory has decreased. C) Finished Goods Inventory has decreased. D) Work in Process Inventory has increased. 27. Laflin Company reported the following year-end information: Beginning work in process inventory $1.080.000 Beginning raw materials inventory 300.000 Ending work in process inventory 900.000 Ending raw materials inventory 480,000 Raw materials purchased 960,000 Direct labor 800,000 Manufacturing overhead 720,000 Laflin Company's cost of goods manufactured for the year is A) $2,120,000. B) $2,660,000 C) $2,480,000 D) $2,300,000 28. Danner Corporation reported net sales of $600,000, 5680,000, and $780,000 in the years 2013, 2014, and 2015, respectively. If 2013 is the base year, what percentage do 2015 sales represent of the base? A) 30% B) 115% C) 130% D) 77% Page 2