Insufficient data for factory cost calculation Steps:

• Identify formula: Factory cost of production (cost of goods manufactured) = Opening WIP + Total manufacturing costs added - Closing WIP.
• Note provided data: Opening WIP ($910), Closing WIP ($2045), and vague "Direct work in progress" ($840).
• Recognize gap: "Direct work in progress" does not specify full manufacturing costs (e.g., materials, labor, overhead).
• Conclude: Cannot compute without complete costs; result would be ambiguous or impossible (negative value if assuming $840 as total added).

Why D is correct:

• Not applicable; no option can be verified due to missing total manufacturing costs.

Why the others are wrong:

• A, B, C: All require unsubstantiated assumptions about unprovided costs, leading to invalid calculations.

Not enough information. Final answer: Not enough information.