1. For a particular period, Kevins opening and closing work in process balances were $20 000 and $8 000 respectively. Direct materials used was $200 000 and overhead applied was $130 000. Cost of goods manufactured was $490 000. What was the amount of direct labour cost incurred for the period?

Select one:

A. $160 000

B. $148 000

C.$154 000

D. $504 000

2. Life 360 manufactures a variety of medical equipment. The firm's predetermined overhead application rate was 75 per cent of direct labour cost. Job 99 included direct materials of $8500 and direct labour of $4000. The manufacturing overhead applied to Job 99 during the year was

Select one:

A. $3000

B. $8500

C. $6375

D. $4000