7) On May 21, 2017, Bravo Zulu worked 6 hours on Job A-1, and 2 hours on general "overhead activities." Bravo Zulu is paid $15 per hour. Overhead is applied based on $4 per direct labor hour. Additionally, on May 21 Job A-1 requisitioned and entered into production $30 of direct material. On May 21, Bravo Zulu, while working on Job A-1 used $7 of indirect material. Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21?

8) Alpha Company has three employees (Tom, Dick, and Harry).Employee Tom worked 8 hours, divided equally between two jobs (Job A-1 & Job A-2).Employee Dick worked 6 hours, divided equally between three jobs (Job A-2, Job A-3, and Job A-4).Employee Harry worked 8 hours, divided equally between two jobs (Job A-3 and Job A-4).Employee Tom is paid $10 per hour, Employee Dick is paid $12 per hour, and Employee Harry is paid $15 per hour. How much direct labor cost is assigned to Job A-2?