Given the following dа ta: Work in process, beginning $14,000 Work in process, ending 20,000 Direct labor costs 4,000 Cost of goods manufactured 8,000 Factory overhead 8,000 Direct materials used is

a.$4,000

b.$8,000

c.$14,000

d.$2,000

correct option is d.$2,000

Explanation:

given data

Work in process, beginning = $14,000

Work in process, ending = 20,000

Direct labor costs = 4,000

Cost of goods manufactured = 8,000

Factory overhead = 8,000

solution

we get her first Total manufacturing cost that is getting by Cost of goods manufacture formula that is express as

Cost of goods manufacture = Total manufacturing cost + beginning Work in process - ending Work in process ... 1

put here value and we will get

Total manufacturing cost = $20,000 - $14,000 + $8,000

Total manufacturing cost = $14,000

now we get here Direct material used that is express as

Direct material used = Total manufacturing cost - Factory overhead - Direct labor costs ... 2

put here value we get

Direct material used = $14,000 - $8,000 - $4,000

Direct material used = $2,000

so correct option is d.$2,000