1. The following information relates to Appledoorn Manufacturing's cost of manufacturing report Raw materials purchased Total manufacturing costs incurred Factory overhead Selling and administrative expense Cost of goods sold $5,860 32,000 14,200 8,600 32,700 Inventories consisted of the following Beginning Ending $2,080 2,600 1,840 $1,820 Raw materials Work-in-process Finished goods 2,920 1,860 What was the cost of direct labour for the year? a) $3,600 b) $11,940 c) $12,200 d) $26,400