1 3336 Quail Company builds snowboards Qual Company has reported the following costs for the previous year. Assume no production inventories Cost of fiberglass (raw material) Factory rent Advertising Utilities for factory Mages of assembly workers Production supervisor salary Sales manager salary: Factory property taxes Depreciation on production equipment Cost of bindings (raw material) Screws Mages of snowboard painters Mages for maintenance workers a. Compute the direct material costs. Direct Material Costs" $92,000 $ 42,000 $134,000 $ 16,000 $87,000 $ 48,000 $ 40,000 $23,000 $ 37,000 $ 26,000 $1,600 $ 80,000 $ 34,000 b. Compute the direct labor cost. Direct Labor Cost