PART 1

Robin Company has the following balances for the current month:

Direct materials used	$	10,500
Direct labor	$	21,000
Sales salaries	$	15,230
Indirect labor	$	2,890
Production manager's salary	$	4,950
Marketing costs	$	10,000
Factory lease	$	4,400

What is Robin's total manufacturing overhead?

a $31,500

b $17,840

c $12,240

d $10,000

PART 2

Robin Company has the following balances for the current month:

Direct materials used	$	18,000
Direct labor	$	15,500
Sales salaries	$	12,200
Indirect labor	$	3,200
Production manager's salary	$	5,290
Marketing costs	$	8,010
Factory lease	$	3,150

What are Robin's conversion costs?

a $33,500

b $49,950

c $38,790

d $27,140

PART 3

Robin Company has the following balances for the current month:

Direct materials used	$	8,500
Direct labor	$	20,900
Sales salaries	$	10,500
Indirect labor	$	1,870
Production manager's salary	$	6,070
Marketing costs	$	9,230
Factory lease	$	4,650

What is Robin's total manufacturing cost?

a $61,720

b $14,570

c $29,400

d $41,990

PART 4

Robin Company has the following balances for the current month:

Direct materials used	$	15,000
Direct labor	$	23,000
Sales salaries	$	12,000
Indirect labor	$	3,000
Production manager's salary	$	6,000
Marketing costs	$	9,000
Factory lease	$	4,000

What are Robin's prime costs?

a $47,000

b $41,000

c $38,000

d $35,000