A firm uses direct labour-hours to apply overhead to products. Overhead was under-applied for the year by $36899. The actual manufacturing overhead for the year was $111493. The budgeted manufacturing overhead was $138421 and budgeted labour-hours were 6779. Direct labour is paid at the rate of $21 per hour. What was the total direct labour cost for the year?

Select one:

a. $76716

b. $114665

c. $152614

d. $142359

Lager Ltd.s production volume and per unit information for the year is given below:

Per unit information:

	Direct labour	$14
	Direct material	11
	Applied manufacturing overhead	7
Unit production (budget)		28720
Unit production (actual)		21516

For Lagers total units produced this year, how much were the prime costs?

Select one:

a. $451836

b. $688512

c. $718000

d. $537900