A firm uses direct labour-hours to apply overhead to products. Overhead was under-applied for the year by S36003. The actual manufacturing overhead for the year was $114690. The budgeted manufacturing overhead was S141496 and budgeted labour-hours were 6584. Direct labour is paid at the rate of S22 per hour. What was the total direct labour cost for the year? Select one: a $154263 b. $144848 X c. $117407 d. $80551 Your answer is incorrect. The correct answer is: $80551 Wojtek Co. has a job order cost system. The following debits (credits) appeared in the work in process account for the month of August: Question 2 Incorrect Mark 0.00 out of 1.00 P Flag question Date Aug 1 Aug 31 Aug 31 Aug 31 Description Opening balance Direct materials Direct labour Manufacturing Overhead To finished goods Amount $10412 61288 40553 32442.4 Aug 31 (121943) Job # 910, the only job still in process at the end of August has been charged with direct materials of $4436. What was the amount of direct labour charged to Job #910 Select one: O a $40553 b. $10176 Oc. $22752 Od $112253 Your answer is incorrect. The correct answer is: $10176