Cotton White, Inc., makes specialty clothing for chefs. The company reported the following costs for 2015 Factory rent Company advertising Wages paid to seamstresses Depreciation on salespersons' vehicles Thread Utilities for factory Cutting room supervisors salary President's salary Premium quality cotton material Buttons Factory insurance Depreciation on sewing machines Wages paid to cutters $ 37,300 25,900 76,700 30,900 1,140 24,500 31,300 75,800 41,400 835 19,200 6,700 50,300 Required 1. Compute the cost of direct materials for Cotton White Direct Materials Cost 2. Compute the cost of direct labor for Cotton White Direct Labor Cost