Mariposa Manufacturing builds custom wooden cabinets, Mariposa Manufacturing has reported the following costs for the previous year. Assume no production inventories. Advertising: $70,000 Cost of hardware (slides, handles, etc.): $34,000 Cost of wood: $117,000 Depreciation on production equipment: $63,000 Factory property taxes: $17,300 Factory rent: $76,000 Glue: $3,800 Production supervisor salary: $40,700 Sales manager salary: $41,600 Utilities for factory: $23,900 Wages for maintenance workers: $31,800 Wages of assembly workers: $91,400 Wages of finishing workers: $77,300 Compute the direct material cost and direct labor cost

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter13: Lean Manufacturing And Activity Analysis
Section: Chapter Questions
Problem 14E
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Mariposa Manufacturing builds custom wooden cabinets, Mariposa Manufacturing has reported the following costs for the previous year. Assume no production inventories.
Advertising: $70,000
Cost of hardware (slides, handles, etc.): $34,000
Cost of wood: $117,000
Depreciation on production equipment: $63,000
Factory property taxes: $17,300
Factory rent: $76,000
Glue: $3,800
Production supervisor salary: $40,700
Sales manager salary: $41,600
Utilities for factory: $23,900
Wages for maintenance workers: $31,800
Wages of assembly workers: $91,400
Wages of finishing workers: $77,300

Compute the direct material cost and direct labor cost

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