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Beckett, Inc. reports the following cost information for​ March: Cost of Goods Manufactured $ 73 comma 000 Manufacturing Overhead 18 comma 900 Finished Goods​ Inventory, March 1 8 comma 000 Finished Goods​ Inventory, March 31 2 comma 000 ​Work-in-Process Inventory, March 1 9 comma 680 ​Work-in-Process Inventory, March 31 1 comma 000 Direct Materials Used 25 comma 140 What is the amount of direct labor incurred by​ Beckett, Inc. in​ March?

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Answer:

Beckett, Inc.

Cost of Goods Manufactured Statement

Direct Materials Used      25, 140

Direct Labor $ 20,280

Manufacturing Overhead 18 ,900

Total Manufacturing Costs  $ 64,320

March 1 ​Work-in-Process Inventory,  9, 680

Cost of Goods Available for  Manufacture $ 74,000 ​

March 31 Work-in-Process Inventory, 1, 000

Cost of Goods Manufactured $ 73,000

March 1 Finished Goods​ Inventory, 8, 000

Cost of Goods available for sale $81,000

March 31 Finished Goods​ Inventory,  2, 000

Cost of Goods Sold $ 79,000

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