Labs, Inc., produces various Direct labor 0.70 hours $14.00 per hour 3.00 per hour 9.80 2.10 purchased, 12,000 ounces at a cost of $198,000. b. There was no beginning inventory of materials; however, at the end of the month, 3,200 ounces of material remained in ending c The c 160 hours at an average pay rate of $12.00 per hour r totaled $4,800. e. During November, the c b. The