Answer:
correct option is d.$2,000
Explanation:
given data
Work in process, beginning = $14,000
Work in process, ending = 20,000
Direct labor costs = 4,000
Cost of goods manufactured = 8,000
Factory overhead = 8,000
solution
we get her first Total manufacturing cost that is getting by Cost of goods manufacture formula that is express as
Cost of goods manufacture = Total manufacturing cost + beginning Work in process - ending Work in process .....................1
put here value and we will get
Total manufacturing cost = $20,000 - $14,000 + $8,000
Total manufacturing cost = $14,000
now we get here Direct material used that is express as
Direct material used = Total manufacturing cost - Factory overhead - Direct labor costs ................2
put here value we get
Direct material used = $14,000 - $8,000 - $4,000
Direct material used = $2,000
so correct option is d.$2,000
