Below are the DuPont analyses of 2012 and 2013 for Company X RETURN ON EQUITY (ROE)

Company X has a lower assets to equity ratio in 2013 than in 2012.

Explanation:

As we can see from the data provided that the profit margin goes falls from 2013 to 2012

Moreover, the asset turnover ratio also falls so it would not be chosen

The last statement is true as debt is falls equity risen that represents assets to equity ratio

Hence, the last statement is true

the cost of goods manufactured is $183,000

Explanation:

The computation of the cost of goods manufactured is shown below:

Cost of goods manufactured = Labor cost + direct material purchased + overhead cost - ending balance of material - ending balance of work in process

= $66,000 + $22,000 + $98,000 - $1,000 - $2,000

= $183,000

Hence, the cost of goods manufactured is $183,000