Q1.Haas & Milan produces rare apples with the following per-unit costs:

Direct materials	$9
Direct labor	20
Overhead	16

Last year, Haas & Milan produced and sold 1800 units at a sales price of $85 each. Total selling and administrative expense was $34,000. Total Gross profit was $72,000.

Cost of goods sold last year was?

Group of answer choices

$47,000

$81,000

$72,000

$9,000

Q2.Simple Ricks Inc. produces wafer cookies and has provided information for December 2019:

Sales			$750,000
Selling and administrative expenses			88,000
Direct materials used			35,000
Direct labor			240,000
Overhead			63,000
	Inventories
	Dec. 1, 2019	Dec. 31, 2019
Direct materials	$13,000	$23,000
Work in process	58,000	28,000
Finished goods	37,000	31,000

The prime costs are:

Group of answer choices

$275,000

$98,000

$303,000

$265,000

Q3.Blips & Chitz Arcade manufactured 9,000 units of game simulators during the month of April. They incurred direct materials costs of $70,000 and overhead cost of $19,000. If their per-unit prime cost was $27.00 per unit, how much direct labor cost did they incur during April?

Group of answer choices

$224,000

$154,000

$173,000

$51,000