Withdrawal of Finished Goods from stock for destructive testing: a. Reflects the issuing of Raw Materials or Semi-Finished Goods to a Production Order
b. Reflects the completion of production and the movement of Finished Goods to storage
c. Indicates shipment of Finished or Trading Goods to a customer Scrapping obsolete material.

Explanation:

Destructive testing is a quality affirmation procedure where a specimen of an item produced is subjected to a destructive physical analysis in order to understand its performance and behavior under different unfavorable conditions and situation . Examples are tension tests ,bend tests and pressure test.

It is always a last stage of a production procedure that occurs after the completion of production before storage.

For finished goods , destructive testing reflects the completion of goods and and the movements of the finished goods to storage.

$4,000 of cost of goods sold expense on their statement of income.

Explanation:

Depreciation on manufacturing equipment is an overhead cost which is therefore a product cost. The amount of the depreciation is first placed in the Inventory account and then transferred to the Cost of Goods Sold account when the units are sold. Since the company made 2,500 units of product and sold 2,000 units of the product , the amount of the Cost of Goods Sold account is:

$4,000

(5,000 depreciation / 2,500 units = $2 per unit

$2 per unit x 2,000 units sold = $4,000 cost of goods sold.

The remaining $1,000 of depreciation would remain in the inventory account until the time the remaining goods are sold.