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

Multiple Choice

During the month of May,Bennett Manufacturing Company purchases $43,000 of raw materials.The manufacturing overhead totals $27,000 and the total manufacturing costs are $106,000.Assuming a beginning inventory of raw materials of $8,000 and an ending inventory of raw materials of $6,000,what must be the total for direct labour?

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