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If the company operated at full capacity during the year, the total capitalized inventory cost is closest to:【單選題】

A.$800,000.

B.$825,000.

C.$855,000.

正確答案:B

Distinguish between costs included in inventories and costs recognized as expenses in the period in which they are incurred.

The total capitalized costs include fixed production costs, the direct conversion costs of material and labor, storage costs required as part of production but not abnormal waste costs. $500,000 + 300,000 + 25,000 = $825,000

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