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1 A partial listing of costs incurred during March at Febbo Corporation appears below: Factory supplies Administrative wages and salaries $ 9,000 $ 85,000 Direct materials $ 126,000 Sales staff salaries $ 30,000 Factory depreciation Corporate headquarters building rent $ 33,000 $ 43,000 Indirect labor $ 26,000 Marketing Direct labor $ 65,000 $ 99,000 The total of the product costs listed above for March is: A) S516,000 B) $68,000 C) $293,000 D) $223,000 (5.05) A B C D D 16368961&classi... 2 Echher Corporation uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate. During the year the company's Finished Goods inventory account was debited for $218,000 and credited for $218,500. The ending balance in the Finished Goods inventory account was $13,000. At the end of the year, manufacturing overhead was overapplied by $36,700 The balance in the Finished Goods inventory account at the beginning of the year was: A) $13,500 B) $36,700 C) $500 D) $13,000 (5.05) A B