Q1. ARD Enterprises had the following beginning inventories: Direct Materials, $300, Work In Process $500; Finished goods $700. It had ending inventories as follows: Direct Materials, $400, Work in process $600; Finished goods $800. Material purchases were $1,400, Direct labor $1,500, and Manufacturing Overhead $1,600.

Objective: What is the Cost of Goods sold for the period?

Q2. Birney Company had beginning inventories as follows: Materials $300; Work in Process, $500; Finished Goods, $400. It had ending inventories as follows; Materials, $1,500; Work in Process $700; Finished Goods $900. Materials purchases were $7,700, Manufacturing overhead $4,300, and Cost of Gods sold $15,600.

Objective: What is the direct labor for this period?