Oriole Company purchases $52,900 of direct raw materials and it incurs $63,400 of direct factory labor costs. the number e.g. 45 or parentheses e.g. (45).) Oriole Company purchases $52,900 of direct raw materials and it incurs $63,400 of direct factory labor costs. the number e.g. 45 or parentheses e.g. (45).)