Randall Company Manufactures Chocolate Bars Randall's Direct Labor Costs Amounted To:
A) $183,000
B) $444,000

Multiple Choice

Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: $\begin{array}{llr} \text { Wages}\\\\ \text { Machine operators } &\$340,000\\ \text { Selling and administrative personnel } &\$79,000\\ \text { Materials used } &\\\\ \text { Lubricant for oiling machiner} &\$29,000\\ \text { Cocoa, sugar, and other raw materials } &\$290,000\\ \text {Packacinc materials } &\$230,000\\\end{array}$
Randall's direct labor costs amounted to:

A) $183,000
B) $444,000
C) $523,000
D) $340,000