Rayfield Company's management accountant collected the following inventory and transaction data for the month: $\begin{array}{lll}\text { Inventories }& \text { Ending }& \text { Beginning }\
\text { Direct materials } & \$ 220 & \$ 190 \
\text { Work in process } & 160 & 140 \
\text { Finished goods } & 190 & 220
\end{array}$ The cost of goods available for sale was $1,370. Total manufacturing costs assigned to work in process during the month was $1,170. Manufacturing overhead was $334; and direct materials used were $386.
Direct labour costs incurred during the month were:

Question

Quizplus · Accepted Answer

Total manufacturing costs = Direct Materials + Direct Labour + Manufacturing Overhead. Given that Total manufacturing costs = $1,170, Direct Materials = $386, and Manufacturing Overhead = $334, we can find Direct Labour costs by subtracting Direct Materials and Manufacturing Overhead from Total manufacturing costs: $1,170 - $386 - $334 = $450.

Rayfield Company's Management Accountant Collected the Following Inventory and Transaction