Swinger's Porch Swings
Swinger's Porch Swings makes custom porch swings
The standard swing requires 10 linear feet of wood and 5 hours of labor
Customers can add cup holders and/or a stain before the swing is finished with a clear coat.
Adding cup holders requires 1 additional hour of labor and nonadditional direct materials
Adding stain requires $25 of stain per swing and 2 additional hour of labor.
Swings can be made of pine, oak or teak
Pine costs $5 per linear foot
Oak costs $12 per linear foot
Teak costs $15 per linear foot
Swing builders are paid $60/hour
Estimated monthly Direct Labor Hours are 430
Overhead is allocated based on direct labor dollars

What is the Direct Materials cost of one Oak Swing with no stain?

Group of answer choices

120

150

12

145