USCPA每日一练之BEC【2015-10-18】

高顿网校2015-10-16 10:31Lynn.yu
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　　Morton Company’s manufacturing costs for 2012 were as follows:

　　Direct materials $300,000

　　Direct manufacturing labor 400,000

　　Factory overhead:

　　Variable 80,000

　　Fixed 50,000

　　Prime costs totaled

　　A. $700,000

　　B. $300,000

　　C. $380,000

　　D. $830,000

　　Answer:A

　　A is corrent because by definition prime costs are equal to direct materials plus direct manufacturing labor. Thus, prime costs are $700,000 ($300,000 DM + $400,000 DML).

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