Answers
Answer:
| a. Direct material costs | 108000 |
| b. Direct labor cost | 161000 |
| c. Manufacturing overhead | 576300 |
| d. Total manufacturing cost | 845300 |
| e. Prime cost | 269000 |
| f. Conversion cost | 737300 |
| g. Total period cost | 164000 |
Working notes for the above answer is as under
a. Direct material costs
=85000+23000
=108,000
___________________________
b. Direct labor cost
=81000+80,000
=161,000
_______________________________
c.
Manufacturing overhead
=420000+20,000+45000+17000+27000+1300+46000
=$576300
__________________________________
d. Total manufacturing cost
=108,000+161,000+576,300
=845,300
___________________________________
e. Prime cost
=108000+161000
=269,000
________________________________
f. Conversion cost
=161000+576300
=$737,300
___________________________________
g. Total period cost
=130,000+34,000
=164,000
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