Answer:
correct option is b) $76,000 and $37,000
Explanation:
given data
Labor related directly to the product = $76,000
labor not directly related to the product = $25,000
labor for services = $12,000
solution
As here Direct Labor is express as
Direct Labor = Labor related directly to the product ...............1
so
Direct Labor = $76,000
and
Factory Overhead will be as
Factory Overhead = Labor not directly related to the product + labor for services ,................................2
put here value and we get
Factory Overhead $25000 + $12000
Factory Overhead = $37,000
so here correct option is b) $76,000 and $37,000