Harrison Company Reports the Following Cost Information for August -
What Is the Amount of Direct Labor Incurred by \text

question 55

Multiple Choice

Harrison Company reports the following cost information for August:
$\begin{array}{|l|r|}\hline \text { Cost of goods manufactured } & \$ 135,800 \\\hline \text { Finished goods inventory, Aug. 1 } & 30,200 \\\hline \text { Finished goods inventory, Aug. 31 } & 35,300 \\\hline \text { Work in process inventory, Aug. 1 } & 22,500 \\\hline \text { Work in process inventory, Aug. 31 } & 18,500 \\\hline \text { Direct materials used } & 25,300 \\\hline\end{array}$
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What is the amount of direct labor incurred by Harrison Company in August?

• A) $131,800
• B) $61,944
• C) $49,556
• D) $63,900

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Definitions:

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