CMA（P1）——Budgeting

信息来源：金融范    2014-09-30 10:00    knroman

Beginning inventory, finished goods	$10,000
Cost of goods sold	$400,000
Direct material used in production	$100,000
Ending inventory, finished goods	$25,000
Beginning and ending work-in-process inventory	$0

Overhead is estimated to be two times the amount of direct labor dollars. The amount that should be budgeted for direct labor for the coming year is
A. $315,000.
B. $210,000.
C. $157,500.
D. $105,000.

关键词:  

         cma    Budgeting