During the month of May,Bennett Manufacturing Company purchases $43,000 of raw materials.The manufacturing overhead totals $27,000 and the total manufacturing costs are $106,000.Assuming a beginning inventory of raw materials of $8,000 and an ending inventory of raw materials of $6,000,what must be the total for direct labour?
A) $34,000.
B) $38,000.
C) $36,000.
D) $45,000.DL = 106,000 - 45,000 - 27,000 = $34,000.

Question

Quizplus · Accepted Answer

The total manufacturing costs are the sum of direct materials, direct labor, and manufacturing overhead. Direct materials used are calculated as beginning inventory ($8,000) + purchases ($43,000) - ending inventory ($6,000) = $45,000. Therefore, direct labor is $106,000 (total manufacturing costs) - $45,000 (direct materials) - $27,000 (manufacturing overhead) = $34,000.

During the Month of May,Bennett Manufacturing Company Purchases $43,000 of Raw