Final answer:
The question is a college-level Business problem about calculating the missing direct materials cost in a total manufacturing costs scenario. The correct answer is Option A, where the direct materials cost $200,000 to reach the total manufacturing costs of $417,200.
Step-by-step explanation:
The student's question falls under the subject of Business, specifically within the area of cost accounting, which is typically covered in college-level courses. The task is to determine the missing direct materials cost that would result in the total manufacturing costs provided.
Step-by-Step Solution
- Identify the given data for direct labor and factory overhead.
- Understand that total manufacturing costs equals the sum of direct materials, direct labor, and factory overhead.
- Subtract the sum of direct labor and factory overhead from total manufacturing costs to find the missing direct materials cost.
Applying this process, we can examine each option to see which one is correct:
- Option A: Direct materials + Direct labor + Factory overhead = Total manufacturing costs
Therefore, $200,000 + $167,200 + $50,000 = $417,200, which matches the provided total, so this is a potential correct answer. - Option B: $100,000 + $167,200 + $67,200 does not equal the provided total of $234,400, so this option is incorrect.
- Option C: $150,000 + $167,200 + $75,000 does not equal the provided total of $392,200, so this option is incorrect.
- Option D: $120,000 + $167,200 + $80,000 does not equal the provided total of $367,200, so this option is incorrect.
The correct answer is Option A, with direct materials costing $200,000.