Harrison Company reports the following cost information for August: What is the amount of direct labor incurred by Harrison Company in August?

Question

Harrison Company reports the following cost information for August:  What is the amount of direct labor incurred by Harrison Company in August?

Quizplus · Accepted Answer

Direct labor is calculated by subtracting the total manufacturing overhead and total direct materials from the total cost of goods manufactured. 
Direct labor = Total cost of goods manufactured - Total manufacturing overhead - Total direct materials 
= $448,200 - $153,000 - $231,300 
= $63,900

Harrison Company Reports the Following Cost Information for August