Quail Company builds snowboards. Quail Company has reported the following costs for the previous year. Assume no production inventories. Cost of fiberglass (raw material) Factory rent Advertising Utilities for factory Wages of assembly workers Production supervisor salary Sales manager salary Factory property taxes Depreciation on production equipment Cost of bindings (raw material) Screws Wages of snowboard painters Wages for maintenance workers $ 81,000 $ 45,000 $126,000 $ 24,000 $ 96,000 $ 52,000 $ 49,000 $ 27,000 $ 37,000 $ 27,000 $ 2,600 $ 85,000 $ 39,000 a. Compute the direct material costs. Direct Material Costs b. Compute the direct labor cost. Direct Labor Cost c. Compute the manufacturing overhead. Manufacturing Overhead