Answer:
Direct labor cost was:: $ 14,400
Explanation:
Total Manufacturing Costs=Direct Materials+Conversion Costs
Total Manufacturing Costs $ 54,000
Less Direct Materials $ 30,000
Conversion Costs $ 24,000
Conversion Costs= Direct labor + Factory Overhead
Direct labor was 60% of conversion cost
Direct Labor = 60% Of $ 24,000= (60/100)* 24,000= $ 14,400
Factory Overhead = $ 24,000 - $ 14,400= $ 9,600
Factory Over head = 40 % of Conversion Costs = 40 % 0f 24,000= $ 9,600
