g In May direct labor was 60% of conversion cost. If the manufacturing overhead for the month was $54,000 and the direct materials cost was $30,000, the direct labor cost was::

Direct labor cost was:: $ 14,400

Explanation:

Total Manufacturing Costs=Direct Materials+Conversion Costs

Total Manufacturing Costs $ 54,000

Less Direct Materials $ 30,000

Conversion Costs $ 24,000

Conversion Costs = Direct labor + Factory Overhead

Direct labor was 60% of conversion cost

Direct Labor = 60% Of $ 24,000 = (60/100) * 24,000 = $ 14,400

Factory Overhead = $ 24,000 - $ 14,400 = $ 9,600

Factory Over head = 40 % of Conversion Costs = 40 % 0f 24,000 = $ 9,600