Pharoah Company purchases $45,000 of raw materials on account,and it incurs $54,000 of factory labor costs. Supporting recordsshow that (a) the Assembly Department used $21,600 of directmaterials a Pharoah Company purchases \( \$ 45,000 \) of raw materials on account, and it incurs \( \$ 54,000 \) of factory labor costs. Supporting records show that (a) the Assembly Department used \( \$ 21,600 1 answer