The Records of Bentler Shoppers, Inc The Net Income for the Month of December Is:
A)$875,000

Multiple Choice

The records of Bentler Shoppers, Inc. for December 2018 shows the following information: $$\begin{array} { l r } \text { Sales } & \$ 2,050,000 \\\text { Selling and administrative expenses } & 250,000 \\\text { Direct materials purchases } & 205,000 \\\text { Direct labor } & 298,000 \\\text { Factory overhead } & 350,000 \\\text { Direct materials, December 1 } & 50,000 \\\text { Work-in-process, December 1 } & 85,000 \\\text { Finished goods, December 1 } & 64,000 \\\text { Direct materials, December } 31 & 41,000 \\\text { Work-in-process, December } 31 & 72,000 \\\text { Finished goods, December } 31 & 55,000\end{array}$$ The net income for the month of December is:

A) $875,000.
B) $916,000.
C) $884,000.
D) $770,000.