Production costs 

In-Process Costs

Raw Materials 15,500

Direct Labor 14,750

Factory Overhead Cost 11,800

Finished Goods 37,500

Ingredients for In-Process 3,200.

Factory Overhead Costs are charged on the basis of a percentage rate of Direct Labor Costs

Requested:

1. Total Direct Labor Costs in finished goods

2. Total Factory Overhead Costs on finished goods