Answer:
$184,000
Step-by-step explanation:
The total manufacturing cost is the total expense incurred by a manufacturing firm in its production process during a given period. It is the direct cost of the manufacturing process.
Total manufacturing cost is made up of direct materials, direct labor, and overhead costs.
In the case of Sampson company,
Total manufacturing cost is $300,000
manufacturing overheads is $52,000
Direct material is $ 64,000
Direct labor is?
i.e., $300,000 = 52,000 + 64,000 + direct labor
$300,000 = $116,000 + Direct labor
Direct labor = $300,000 - $116,000
Direct labor = $184,000