Compute direct cost.

Some selected sales and cost data for job order 515 are given below.

Direct materials used $100,000

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Direct labor 150,000

Manufacturing overhead

(all indirect, 40% variable) 75,000

Selling and administrative expenses

(50% direct, 60% variable) 120,000

Compute the following: (a) prime cost, (b) conversion cost, (c) direct cost, (d) indirect cost, (e) product cost, (f) period expense, (g) variable cost, and (h) fixed cost.

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