ASSUME THE FOLLOWING FOR PRIME COSTS OF DIRECT LABOUR:
		STATIC		FLEX
UNITS SOLD		20,000		10,000
DIRECT LABOUR		200,000	10	100,000
Additional Information:
Standard Direct Manuf Labour per unit:
	2 hrs x $ 5 per labour hr				$10
D Mfg Lab
	Actual 7,500 hrs x $ 20				150,000

ENTRIES-	FOR PRIME COSTS
	PROVIDE THE ENTREIS FOR DIRECT LABOUR