Answer:
$5,200
Explanation:
Given the above information,
Direct labor = $3,726 / 0.81 = $4,600
But,
Total cost = Direct material + Direct labor + Overhead
Fixing the values, we'll have
$9,800 = Direct materials + $4,600 + $3,726
Direct materials = $9,800 - $4,600
Direct materials = $5,200
Therefore $5,200 raw materials cost was incurred in producing these units.
