Wherry Furnishings uses job order costing. The company has a contract to deliver furniture to a hotel. The hotel has 60 basic hotel rooms that each need two double beds and 15 suites that each need one king size bed. Each basic hotel room has direct material costs of $400 and direct labor costs of $250. Each suite has direct material costs of $350 and direct labor costs of $175. For all rooms, overhead was 50% of direct labor cost. Wherry started the project in January and by the end of the month had completed 34 basic rooms and 8 suites. Neither Work in Process nor Finished Goods had a beginning balance. What was Wherry’s Finished Goods Inventory account balance on January 31?

The cook corporation has two divisions--east and west. the divisions have the following revenues and expenses: east westsales $ 603,000 $ 506,000 variable costs 231,000 300,000 traceable fixed costs 151,500 192,000 allocated common corporate costs 128,600 156,000 net operating income (loss) $ 91,900 $ (142,000 )the management of cook is considering the elimination of the west division. if the west division were eliminated, its traceable fixed costs could be avoided. total common corporate costs would be unaffected by this decision. given these data, the elimination of the west division would result in an overall company net operating income (loss) of: multiple choice$91,900$(64,100)$(142,000)$(50,100)