Answer:
Direct labor cost is $204,000
Step-by-step explanation:
Total manufacturing costs $320,000
Manufacturing overhead $52,000
Direct materials used $64,000
How much is direct labor cost ?
Total Manufacturing is all the cost used to manufacture a product by the company. It included all direct and indirect expenses incurred during the period for manufacturing a product.
Use following formula to calculate the Direct labor cost:
Manufacturing cost = Direct Expenses + Manufacturing Overhead
Manufacturing cost = ( Direct Material Expense + Direct labor Expense) + Manufacturing Overhead
$320,000 = ( $64,000 + Direct labor Expense) + $52,000
$320,000 = $64,000 + Direct labor Expense + $52,000
$320,000 = $116,000 + Direct labor Expense
Direct labor Expense = $320,000 - $116,000
Direct labor Expense = $204,000