COTB MC Qu. 3-46 (Algo) Assume the following from a schedule... Assume the following...

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Accounting

COTB MC Qu. 3-46 (Algo) Assume the following from a schedule...

Assume the following from a schedule of cost of goods manufactured:

Purchases of raw materials $ 38,000
Indirect materials used in production $ 7,000
Beginning raw materials inventory $ 10,000
Ending raw materials inventory $ 14,000
Total manufacturing costs added to production $ 70,900
Actual manufacturing overhead costs incurred $ 34,000
Manufacturing overhead applied to production $ 32,000

What is the direct labor cost?

Multiple Choice

$3,967

$14,900

$9,900

$11,900

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