COTB MC Qu. 3-46 (Algo) Assume the following from a schedule...

Assume the following from a schedule of cost of goods manufactured:

Purchases of raw materials	$ 38,000
Indirect materials used in production	$ 7,000
Beginning raw materials inventory	$ 10,000
Ending raw materials inventory	$ 14,000
Total manufacturing costs added to production	$ 70,900
Actual manufacturing overhead costs incurred	$ 34,000
Manufacturing overhead applied to production	$ 32,000

What is the direct labor cost?

Multiple Choice

$3,967

$14,900

$9,900

$11,900