Reference no: EM132787446

Problem 1: During the month of August, direct labor cost totaled $13,000 and direct labor cost was 20% of prime cost. If total manufacturing costs during August were $88,000, the manufacturing overhead was:

A. $75,000

B. $23,000

C. $65,000

D. $52,000

Problem 2: In August direct labor was 60% of conversion cost. If the manufacturing overhead for the month was $54,000 and the direct materials cost was $34,000, the direct labor cost was:

A. $36,000

B. $22,667

C. $51,000

D. $81,000

Problem 3: Green Company's costs for the month of August were as follows: direct materials, $27,000; direct labor, $34,000; selling, $14,000; administrative, $12,000; and manufacturing overhead, $44,000. The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000. What was the cost of goods manufactured for the month?

A. $105,000

B. $132,000

C. $138,000

D. $112,000