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Where did 54,500 come from?. 2. Direct Material = 1,533,500 - (817,500 + 436,000) = 280,000 Direct Labor = 15 x 54500 = 817,500 Manufacturing

Where did 54,500 come from?. 2. Direct Material = 1,533,500 - (817,500 + 436,000) = 280,000 Direct Labor = 15 x 54500 = 817,500 Manufacturing Overhead = 8 x 54,500 = 436,000 Total Job Cost = 1,533,500

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