=+c. Labor used:

Direct labor—Making Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $72,300 Direct labor—Packing Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48,800 Indirect labor—Making Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,000 Indirect labor—Packing Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,100

d. Depreciation charged on fixed assets: