Barbieri Co. makes aluminum canoes. The company’s June 2013 costs for material and labor were as follows:
Material costs ____________________________________________
Janitorial supplies ................ $ 1,800
Chrome rivets to assemble canoes ......... 12,510
Sealant ..................... 1,230
Aluminum ................... 1,683,000
Labor costs ______________________________________________
Janitorial wages ................ $ 9,300
Aluminum cutters ............... 56,160
Salespeople’s salaries ............... 43,050
Welders ................... 156,000
Factory supervisors’ salaries ........... 101,250
a. What is the direct material cost for June?
b. What is the direct labor cost for June?