The amount of direct labour cost in the April 30 Work in Process inventory was:
A) $2,800.
B) $3,300.
C) $3,500.
D) $6,300.

Question

Quizplus · Accepted Answer

The direct labour cost for the April 30 Work in Process inventory can be calculated by adding up the total direct labour cost for the period and subtracting the direct labour cost that was already accounted for (either in finished goods or cost of goods sold). Based on the information provided, the company incurred $20,000 in direct labour costs during the period and $16,500 was already accounted for in finished goods and cost of goods sold. Therefore, the direct labour cost in the April 30 Work in Process inventory was $3,500 ($20,000 - $16,500 = $3,500).

The Amount of Direct Labour Cost in the April 30