Mariposa Manufacturing builds custom wooden cabinets. Mariposa Manufacturing has reported the following costs for the previous year. Assume no production inventories.

Advertising	$	35,900
Cost of hardware (slides, handles, etc)	$	34,300
Cost of wood	$	116,400
Depreciation on production equipment	$	32,900
Factory property taxes	$	18,300
Factory rent	$	39,700
Glue	$	3,840
Production supervisor salary	$	41,000
Sales manager salary	$	41,100
Utilities for factory	$	24,500
Wages for maintenance workers	$	32,500
Wages of assembly workers	$	92,000
Wages of finishing workers	$	78,800

a. Compute the direct material costs.

b. Compute the direct labor cost.