Database processing and document processing are unrelated to one another

Warren Manufacturing began business on January 1

During its first year of operation, Warren worked on five industrial jobs and reported the following information at year-end: Job 1 Job 2 Job 3 Job 4 Job 5 Direct Materials 1,000 7,500 4,800 3,700 1,500 Direct Labor 12,000 20,000 13,800 12,700 800 Allocated Mfg. Overhead 1,500 6,000 2,400 7,100 200 Job completed: Jun 30 Sep 1 Oct 15 Nov 1 Not completed Job sold: Jul 10 Sep 12 Not sold Not sold N/A Revenues: 25,000 39,000 N/A N/A N/A What was the balance in Finished Goods Inventory at year-end? A) $35,000 B) $21,000 C) $44,500 D) $23,500

Which of the following statement regarding retail channel is CORRECT?