Direct material (DM) used in production totaled

$820 000. $180 000 of manufacturing overhead

(MOH) was applied the production for the

month. Total manufacturing costs incurred for

the months was $1 850 000. What was the direct

labor incurred?

a.

$820 000

b.

$180 000

c.

$850 000

d.

$1 850 000