Data pertaining to Lakers Co.s manufacturing operations:

INVENTORIES	April 1, 2021	April 30, 2021
Raw Materials	18,000	15,000
Work-in-Process	9,000	6,000
Finished Goods	27,000	36,000

Additional Information:

Raw materials purchased	42,000
Direct labor payroll	30,000
Direct labor rate per hour	7.50
Factory overhead rate per direct labor hours	10.00

1. How much was direct materials used in production for April?

a. 10,000

b. 15,000

c. 11,000

d. 16,000

2. How much was the factory overhead for April?

a. 55,000

b. 30,000

c. 45,000

d. 40,000