1.【单选题】The material stores control account for a company for August looks like this：
Which of the following statements are correct?
(1) Issues of direct materials during August were $13,000
(2) Issues of direct materials during August were $55,000
(3) Issues of indirect materials during August were $22,000
(4) Purchases of materials during August were $70,000
A. (1) and (4) only
B. (2) and (4) only
C. (2), (3) and (4) only
D. All of them
2.【单选题】A manufacturing company uses 100,000 components at an even rate during a year. Each order placed with the supplier of the components is for 9,000 components, which is the economic order quantity. The company holds a buffer inventory of 600 components. The annual cost of holding one component in inventory is $1.5. What is the total annual cost of holding inventory of the component?