What was the total standard cost of direct materials purchased during May?
A)$9,150
B)$11,800
C)$12,000
D)$12,200

Question

Quizplus · Accepted Answer

The total standard cost of direct materials purchased during May can be calculated as:
Beginning inventory of raw materials = $1,200 
Add: Purchases of raw materials = $10,000
Total raw materials available = $11,200
Less: Ending inventory of raw materials = $200
Direct materials used = $11,000

Therefore, the total standard cost of direct materials purchased during May is $11,000. However, if we only consider the cost of direct materials purchased during May, then it would be $12,000 (as given in option C).

What Was the Total Standard Cost of Direct Materials Purchased