ABC Company uses a job order costing system. See information below related to their production of special-order products June 30 July 31 Inventories $ Raw materials Work in process Finished goods $ 40,000 10,400 63,000 51,000 23,500 33,100 187,000 197,000 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 11,000 50,000 102,000 2,000,000 56 % a. Compute the cost of direct materials used. Show all work! b. Compute the cost of direct labor used Show all work