中公财经

解析：Material stores control account账户左边为流进账户的项目，右边为从账户流出的项目。(1)应该改为direct materials returned from production were $13,000。

知识点：Accounting for material costs (Chapter 6 Accounting for material)

【答案】A。

知识点：EOQ (with bulk discount) (Chapter 6 Accounting for material)