During the month of May, Bennett Manufacturing Company purchased $43,000 of raw materials. Total manufacturing overhead was$27,000 and the total manufacturing costs were $106,000. Assuming a beginning inventory of raw materials of $8,000 and an ending inventory of raw materials of $6,000, direct labour was:

Question

Quizplus · Accepted Answer

Direct labour = Total manufacturing costs - (Raw materials used + Manufacturing overhead)= $106,000 - ($43,000 - $8,000 + $6,000 + $27,000)= $106,000 - $78,000= $28,000

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