Question

1-

Sneider Family Orange Groves processes a variety of fresh juices. The company has the following expenses for​ July:

Depreciation expense on bottling machines	$ 63 comma 100$63,100
Glass juice bottles	$ 60 comma 300$60,300
Commissions for salespeople	$ 30 comma 200$30,200
Salaries of nutrition researchers	$ 75 comma 800$75,800
Costs of maintaining website used for customer orders	$ 4 comma 800$4,800
Wages of factory workers	$ 75 comma 700$75,700
Freshness​ seals/caps for juice bottles	$ 3 comma 400$3,400
Reconfiguring the factory layout	$ 122 comma 700$122,700
Customer help line	$ 5 comma 100$5,100
Costs of refrigerated trucks used to deliver juice	$ 25 comma 700$25,700

What is the total cost for the marketing category of the value​ chain?

a-35000 b-152900 c-199600 d-275300

Selected financial information for Greek Food Producers is presented in the following table​ (000s omitted).

Beginning raw materials inventory	$ 490$490
Ending raw materials inventory	$ 180$180
Direct labor	$ 310$310
Operating expenses	$ 690$690
Purchases of direct materials	$ 500$500
Beginning work in process inventory	$ 410$410
Ending work in process inventory	$ 660$660
Sales revenue	$ 4 comma 600$4,600
Manufacturing overhead	$ 760$760
Beginning finished goods inventory	$ 340$340
Ending finished goods inventory	$ 250$250

What was cost of goods​ manufactured?

A-2000 b-1170 c-1630 d-1760

Answer 1

1) Total cost for the marketing category of the value​chain= Commissions for salespeople+Costs of maintaining website used for customer orders

= $30200+4800= $35000

So, the answer is option A) 35000

2)

Direct materials:
Beginning raw materials	$490
Add: Purchases of direct materials	500
Total raw materials available	990
Less: Ending raw materials inventory	(180)
Direct materials used		810
Direct labor		310
Manufacturing overhead		760
Total manufacturing costs		1880
Add: Beginning work in process inventory		410
		2290
Less: Ending work in process inventory		(660)
Cost of goods manufactured		$1630

So, the answer is option C) 1630

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