1.

During the month of March, direct labor cost totaled $44,600 and direct labor cost was70% of prime cost. If total manufacturing costs during March were $88,000, the manufacturing overhead was

		$24,286
		$7,286
		$63,714
		$71,000

2.

Knowel Company's direct labor is 90 percent of its conversion cost. If the manufacturing overhead cost for the last period was $10,000 and the direct materials cost was $30,000, the direct labor cost was

		$60,000
		$40,000
		$90,000
		$20,000