1. The following costs were incurred in September:

Direct materials

$40,100

Direct labor

$29,700

Manufacturing overhead

$21,200

Selling expenses

$25,600

Administrative expenses

$32,100

Conversion costs during the month totaled:

$148,700

$69,800

$50,900

$61,300

2.

The following costs were incurred in September:

Direct materials

$46,600

Direct labor

$23,300

Manufacturing overhead

$24,800

Selling expenses

$19,600

Administrative expenses

$36,700

Prime costs during the month totaled:

$69,900

$48,100

$151,000

$94,700

3.

In September direct labor was 45% of conversion cost. If the manufacturing overhead for the month was $80,300 and the direct materials cost was $22,400, the direct labor cost was:

rev: 06_06_2013_QC_31398, 09_24_2013_QC_36205

$35,033

$65,700

$120,700

$51,700