Direct labor cost charged to production


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Problem: The following information has been taken from the cost records of Wilson Production, Inc., for the past year:

Raw material used in production    $326

Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 60% of direct labor cost)    686

Cost of goods available for sale    826

Selling and Administrative expenses    25

Inventories     Beginning    Ending
Raw Material        $75    $ 85
Work in Process    80       30
Finished Goods     90       110

Answer the following questions. Show your work

a. The cost of raw material purchased during the year was

b. Direct labor cost charged to production during the year was

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