Jasper Ltd Reports the Following Cost Information for March What Is the Amount of Direct Labour Incurred by Jasper

Multiple Choice

Jasper Ltd reports the following cost information for March:
$$\begin{array} { | l | l | } \hline \text { Cost of goods manufactured } & \$ 74,000 \\\hline \text { Manufacturing overhead } & 19,000 \\\hline \text { Finished goods inventory, 1 March } & 6000 \\\hline \text { Finished goods inventory, 31 March } & 3000 \\\hline \text { Work in process inventory, 1 March } & 9620 \\\hline \text { Work in process inventory, 31 March } & 1180 \\\hline \text { Direct materials used } & 25,250 \\\hline\end{array}$$
What is the amount of direct labour incurred by Jasper in March?

A) $65,560
B) $74,000
C) $21,310
D) $6250