Serenje Manufacturing Company produces nameplates and uses a job-order cost system. The following amounts relate to nameplate production for the month of June:
|
Work in process inventory, June 1 |
$620 |
|
Cost of materials directly assigned to production during June |
$1,800 |
|
Cost of labor directly assigned to production during June |
$1,200 |
|
Cost of nameplates completed during June |
$4,300 |
Serenje applies overhead at a predetermined overhead rate of 60% of direct material cost. At the end of June, only one job was in Work in Process inventory. This job had been charged with $150 of direct material cost. What is the direct labor cost assigned to this job?
A) $100
B) $160
C) $225
D) $530