Finished Goods Inventory考題 - 會計

感謝各位之前幫忙的三個問題，老師昨日公布答案！

而那些答案，我已經回覆到各個文章中了，感謝

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而我現在又有三個問題...有嘗試去問過老師...

但是老師很鳥，直接說答案，都沒有解釋...

想請教各位，請各位傾囊相授了！謝謝


1.
If the cost of goods manufactured is less than the cost of goods sold, which
of the following is correct?
(A)Finished Goods Inventory has increased.
(B)Work in Process Inventory has increased.
(C)Finished Goods Inventory has decreased. (V)
(D)Work in Process Inventory has decreased.

我個人認為這答案是A，我仔細看過Textbook了...還是不了解為什麼是C

2.
As of December 31, 2010, Stand Still Industries had $1,500 of raw materials
inventory. At the beginning of 2010, there was $1,200 of materials on hand.
During the year, the company purchased $183,000 of materials; however, it
paid for only $175,500. How much inventory was requisitioned for use on jobs
during 2010?
A) $175,200
B) $182,700 (V)
C) $183,300
D) $175,800


我認為答案是A ... 同學們討論也是A ... 可否請鄉民幫忙解釋為何是B？謝謝


3.
As of December 31, 2010, Nilsen Industries had $2,000 of raw materials
inventory. At the beginning of 2010, there was $1,600 of materials on hand.
During the year, the company purchased $244,000 of materials; however it paid
for only $234,000. How much inventory was requisitioned for use on jobs
during 2010?
A)$244,400
B)$234,400
C)$233,600
D)$243,600 (V)


同學和我的討論結果是C，可否請各位解釋為何是D？


我問老師問題 ... 都感覺白問說 .... 大家都很傻眼...

麻煩各位了，感謝

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