During the Month of May, Bennett Manufacturing Company Purchased $43,000

Multiple Choice

During the month of May, Bennett Manufacturing Company purchased $43,000 of raw materials. Total manufacturing overhead was$27,000 and the total manufacturing costs were $106,000. Assuming a beginning inventory of raw materials of $8,000 and an ending inventory of raw materials of $6,000, direct labour was:

A) $34,000.
B) $38,000.
C) $45,000.
D) $36,000.