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The Following Information Was Extracted from the Accounting Records of Jabbar

question 73

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The following information was extracted from the accounting records of Jabbar Manufacturing Company:  Dir ect materials purchased $80,000 Direct materials used 59,000 Direct manuf acturing labor costs 10,000 Indir ect manufacturing lab or costs 12,000 Sales salaries 14,000 Other factory expenses 22,000 Selling and administrative expens es 20,000\begin{array}{ll}\text { Dir ect materials purchased } & \$ 80,000 \\\text { Direct materials used } & 59,000 \\\text { Direct manuf acturing labor costs } & 10,000 \\\text { Indir ect manufacturing lab or costs } & 12,000 \\\text { Sales salaries } & 14,000 \\\text { Other factory expenses } & 22,000 \\\text { Selling and administrative expens es } & 20,000\end{array} The prime cost is:


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