Qu Na 28) 28) Village Company's selected cost data for 2012 are shown below $145,200 18,500 Cost of goods manufactured Work in process inventory, Jan. 1, 2012 Work in process inventory, Dec. 31, 2012 Direct materials used st. 15,800 Assuming manufacturing overhead costs of $83,375, what is the amount of direct labor incurred by Village Company in 20122 A) $50,025 B) $62,550 C) $83,400 D) $41,700 2 29) Harrison Company reports the following cost information for August $1358001 BE? 30,200 Cost of goods manufactured Finished goods inventory, Aug. 1 Finished Work in process inventory, Aug. 1 Work in process inventory, Aug. 31 Direct materials used 30, 35,300 22,500 18,500 25,300 goods inventory, Aug. 31 ZS,300 What is cost of goods sold for August? A) $139,800 B) $125,100 C) $154,500 D) $130,700 30) Harrison Company reports the following cost information for August Cost of goods manufactured Manufacturing overhead Work in process inventory, Aug. 1 Work in process inventory, Aug. 31 Direct labor incurred $135,800 42,600 22,500 18,500 63,900 What is the amount of direct materials used by Harrison Company in August? A) $63,900 B) $25,300 C) $49,556 D) $61,944