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Question(s) / Instruction(s):

ABC Company had the following costs for 2009:

Beginning work-in-process inventory                       $  10,000

The following costs are all from the current period:

Direct Materials                                                            $  40,000

Direct Labor                                                                   $  70,000

Ending Work-In-Process                                              $  20,000

Cost of goods manufactured                                      $150,000

The applied manufacturing overhead is:

a)            $  50,000

b)            $  60,000

c)            $  90,000

d)            $150,000

e)            None of the above is a correct answer

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