Reference: 03-04
the Following T Accounts Are for Stanford Company

Reference: 03-04
The following T accounts are for Stanford Company:
$\begin{array}{}\text { Sales Salaries Expense }&\text { Work in Process }\\\begin{array} { l|llll } \hline\text { Beg. Bal. 7,000 }&24,000\quad(2) \\(1) \quad\quad19,000\end{array}&\begin{array} { l|llll } \hline ?\quad\quad(8) &\quad\quad\\?\quad\quad(9) \end{array}\end{array}$
$\begin{array}{lll}\text { Sales Salaries Expense }&\text { Work in Process }\\\begin{array} { l|llll } \hline (4) \quad\quad11,000&\\\\\\\\\end{array}&\begin{array} { l|llll } \hline \text {(4) }\quad\quad11,000&\quad\\(2) \quad\quad15,000\\(4) \quad\quad181,000\\(6) \quad\quad31,000\\\end{array}\end{array}$
$\begin{array}{lll}\text { Accounts Payable }&\text { Manufacturing Overhead }\\\begin{array} { l|llll } \hline \quad\quad\quad\quad&19,000\quad\quad(1) \\&5,000\quad\quad(5) \\\\\\\end{array}&\begin{array} { l|llll } \hline \text {(2) }\quad\quad9,000&31,000\quad\quad(6) \\(3) \quad\quad16,000&\quad\quad\quad\quad?(9) \\(4) \quad\quad8,000\\(5) \quad\quad5,000\\\end{array}\end{array}$
$\begin{array}{lll}\text { Wages \& Salaries Payable }&\text { Finished Goods }\\\begin{array} { l|llll } \hline \quad\quad\quad\quad&7,000 \text { Beg. Bal. }\\&37,000\quad\quad(4) \\\\\\\end{array}&\begin{array} { l|llll } \hline\text { Beg. Bal. 18,000 }&\quad\quad\quad\quad?(8) \\(7) \quad\quad62,000&\quad\quad\quad\quad?\\\text { End. Bal. 15,000 }\\\\\end{array}\end{array}$
$\begin{array}{lll}\text { Accumulated Depreciation-Factory }\\\begin{array} { l|llll } \hline \quad\quad\quad\quad&82,000 \quad \text { Beg. Bal. }\\&16,000\quad\quad(3) \\\\\\\end{array}\end{array}$

-The cost of direct materials used is?

A) $18,000.
B) $24,000.
C) $14,000.
D) $15,000.