Exhibit 23-4
Refer to Exhibit 23-4. What dollar amounts go in blanks (A), (B), (C), (D), and (E), respectively?
A)$8; $60; $0; $10; and $130
B)$8; $70; $50; $30; and $10
C)$25; $10; $10; $30; and $50
D)$8; $85; $0; $45; and $80

Question

Exhibit 23-4 
Refer to Exhibit 23-4.  What dollar amounts go in blanks (A), (B), (C), (D), and (E), respectively?
A)$8; $60; $0; $10; and $130 
B)$8; $70; $50; $30; and $10 
C)$25; $10; $10; $30; and $50 
D)$8; $85; $0; $45; and $80

Quizplus · Accepted Answer

(A) refers to the amount of direct materials used, which is $8.
(B) refers to the amount of direct labor used, which is $85.
(C) refers to the amount of manufacturing overhead applied, which is $0.
(D) refers to the total manufacturing cost, which is the sum of direct materials, direct labor, and manufacturing overhead applied, so it is $8 + $85 + $0 = $93.
(E) refers to the total cost, which is the sum of manufacturing cost and non-manufacturing costs, so it is $93 + $45 + $80 = $218. 
Therefore, the correct answer is D, which has the correct values for (A), (B), (C), (D), and (E).