E) Objectivity. 11. Fab Co. manufactures textiles. Fab's manufacturing costs last year included the following salaries and wages: Machine operators Factory supervisors...$30,000 $120,000 $45,000 $30,000 Machinery repairmen. How much is the amount of direct labor cost included in this list? A) $195,000 B) $165,000 C) $150,000 D) $120,000 12. The chief accounting manager of a company is the: A) controller. B) treasurer. C) chief financial officer (CFO). D) internal auditor. 13. Using the following data for January, calculate the cost of $36,000 $20,000 goods manufactured: Direct materials used. Direct labor incurred fanufacturing overhead costs incured.. $19,000 Beginning work in process inventy. $10,000 Ending work in process inventory 13,000