The following partially completed T-accounts summarize transactions for Western Company during the year:
|
Raw Material |
|||
|
Beg Bal |
3,000 |
8,000 |
|
|
$5,000 |
|||
|
7,000 |
|||
|
Finished Goods |
|||
|
Beg Bal |
9,000 |
20,000 |
|
|
25,000 |
|||
|
Work in Process |
|||
|
Beg Bal |
6,000 |
25,000 |
|
|
6,500 |
|||
|
9,000 |
|||
|
7,000 |
|||
|
Wages & Salaries Payable |
|||
|
10,000 |
2,000 |
Beg Bal |
|
|
12,000 |
|||
|
Manufacturing Overhead |
|||
|
1,500 |
7,000 |
||
|
2,000 |
|||
|
750 |
|||
|
3,000 |
|||
|
Cost of Goods Sold |
|||
|
20,000 |
|||
The direct materials cost was:
A) $8,000
B) $6,500
C) $9,000
D) $6,000