1) Robin Company has the following balances for the current month:

Direct materials used	$	18,000
Direct labor	$	15,500
Sales salaries	$	12,200
Indirect labor	$	3,200
Production manager's salary	$	5,290
Marketing costs	$	8,010
Factory lease	$	3,150

What are Robin's prime costs?

$27,700

$33,500

$38,910

$32,990

2)

Robin Company has the following balances for the current month:

Direct materials used	$	9,000
Direct labor	$	19,800
Sales salaries	$	17,600
Indirect labor	$	3,250
Production manager's salary	$	6,200
Marketing costs	$	9,500
Factory lease	$	3,500

What is Robin's total manufacturing overhead?

$9,500

$28,800

$18,950

$12,950

3)

Robin Company has the following balances for the current month:

Direct materials used	$	21,000
Direct labor	$	10,500
Sales salaries	$	14,320
Indirect labor	$	1,850
Production manager's salary	$	6,100
Marketing costs	$	9,010
Factory lease	$	4,800

What is Robin's total manufacturing cost?

$31,500

$44,250

$27,100

$67,580