The ________ of an asset or liability is its cost carried on the balance sheet

Douban Corporation provided the following information for the year

Beginning Balance-Work-in-Process Inventory $27,000 Ending Balance-Work-in-Process Inventory 57,000 Beginning Balance-Raw Materials Inventory 87,000 Ending Balance-Raw Materials Inventory 61,000 Purchases-Raw Materials 358,000 Direct Labor 469,000 Indirect Labor 21,000 Depreciation on Factory Plant and Equipment 22,000 Plant Utilities and Insurance 271,000 What was the total manufacturing costs incurred during the year? A) $698,000 B) $314,000 C) $853,000 D) $1,167,000

A disadvantage(s) of observational data would be ________

A) attitudes, motivations and values can't be assessed B) perceptual differences among observers C) infrequent behaviors are too expensive to record D) B and C only E) A, B, and C