1. The following costs were incurred in September:

Direct materials	$40,100
Direct labor	$29,700
Manufacturing overhead	$21,200
Selling expenses	$25,600
Administrative expenses	$32,100

Conversion costs during the month totaled:

	$148,700
	$69,800
	$50,900
	$61,300

2.

The following costs were incurred in September:

Direct materials	$46,600
Direct labor	$23,300
Manufacturing overhead	$24,800
Selling expenses	$19,600
Administrative expenses	$36,700

Prime costs during the month totaled:

$69,900

$48,100

$151,000

$94,700

3.

In September direct labor was 45% of conversion cost. If the manufacturing overhead for the month was $80,300 and the direct materials cost was $22,400, the direct labor cost was:

rev: 06_06_2013_QC_31398, 09_24_2013_QC_36205

	$35,033
	$65,700
	$120,700
	$51,700