Work in process inventory increased by $20,000 during 2011. Cost of goods manufactured was $180,000. Total manufacturing costs incurred in 2011 are:
A) $198,000
B) $160,000
C) $189,000
D) $200,000

Question

Quizplus · Accepted Answer

Total manufacturing costs incurred can be calculated by adding the increase in work in process inventory to the cost of goods manufactured: $180,000 + $20,000 = $200,000.

Work in Process Inventory Increased by $20,000 During 2011