Australia Question about accounting

[Chia Wei Cheng]

Walter Company uses a job-order costing system to account for product costs. The following information pertains to the current year.

Materials place into production 140000
Indirect labor 40000
Direct labor(10000hours) 160000
Depreciation of factory building 60000
other plantwide overhead 100000
increase in work-in-process inventory 30000

*Plantwide overhead rate is $18 per direct labor hour

Question: What is the total amount debited to Finished Goods Inventory in the current year?
a.$490000
b.$510000
c.$450000
d.$550000

 

[gazmentsaci]

Answer is C : 450 000