Hudson Inc -Total Non-Manufacturing Costs for September Are:
A) $113 000
B)

Hudson Inc. has the following information available for September:
$\begin{array}{c}\begin{array}{l}\\ \text { Raw materials }\\ \text { Work-in-process }\\ \text { Finished goods}\\\\ \text { Raw materials purchased}\\ \text { Direct labour costs}\\ \text { Manufacturing overhead costs}\\ \text { Administrative costs}\\ \text { Marketing costs}\\\end{array}\begin{array}{rr}\underline{\text { Beginning} } &\underline{ \text { Ending }}\\8000 & \$ 5000 \\30000 & 40000 \\7000 & 3000 \\\\& 25000 \\& 70000 \\& 30000 \\& 12000 \\& 6000 \end{array}\end{array}$



-Total non-manufacturing costs for September are:

A) $113 000
B) $161 000
C) $ 18 000
D) $ 43 000