Job 101 has a direct materials cost of $800 and a total manufacturing cost of $3,000. Overhead is applied to jobs at a rate of 150 percent of direct labor cost.

What is the prime cost?

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Leonard Company has the following costs in its manufacturing company

Factory rent	$3,673
Direct labor	6,295
Indirect materials	694
Direct materials used	6,723
Sales commissions	2,365
Factory managers salary	2,726
Advertising	867

What are Leonard Company's total manufacturing cost? 3673+6295+6723+2726 is wrong

Parker Company makes custom chef aprons. Parker has the following costs in its manufacturing company related to labor.

Wages paid to seamstresses	$12,873
Wages paid to sales team	15,473
Wages paid to cutters	11,766
Wages paid to the seamstress supervisor	16,721
Office managers salary	18,050
Sales Commissions	5,260

What are Parker Company's direct labor costs? 12873+11766+16721 is wrong