Figure 5 - 4

Multiple Choice

Figure 5 - 4
Lanyard Company uses a job-order costing system to account for product costs. The following information pertains to 2016:
Factory overhead rate is $18 per direct labor hour.
-Refer to Figure 5-4. What is the total amount credited to Materials Inventory for Lanyard in 2016?

A) $480,000
B) $170,000
C) $140,000
D) $110,000