XO, Inc reports the following cost information for March

Cost of Goods Manufactured $71,000
Manufacturing Overhead 18,600
Finished Goods Inventory, March 1 4,000
Finished Goods Inventory, March 31 3,000
Work-in-Process Inventory, March 1 9,660
Work-in-Process Inventory, March 31 1,290
Direct Materials Used 25,530

What is the amount of direct labor incurred by XO in March?
A) $62,630
B) $6,930
C) $71,000
D) $18,500

D .D)
Cost of Goods Manufactured $71,000
Direct Materials Used (25,530 )
Manufacturing Overhead (18,600 )
Work-in-Process Inventory, March 1 (9,660 )
Work-in-Process Inventory, March 31 1,290
Direct Labor $18,500

Business

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