Barnes Company incurred the following costs during July:

Conversion costs	$ 152,500
Prime costs	141,250
Manufacturing overhead	81,500

What was the amount of direct materials used and direct labor for July?

	Direct materials	Direct labor
A.	$ 46,250	$ 50,250
B.	$ 50,250	$ 46,250
C.	$ 71,000	$ 58,000
D.	$ 70,250	$ 71,000

Multiple Choice

• Option A

• Option B

• Option C

• Option D

• None of these options are correct.