Beckett, Inc. reports the following cost information for March: Cost of Goods Manufactured $ 73 comma 000 Manufacturing Overhead 18 comma 900 Finished Goods Inventory, March 1 8 comma 000 Finished Goods Inventory, March 31 2 comma 000 Work-in-Process Inventory, March 1 9 comma 680 Work-in-Process Inventory, March 31 1 comma 000 Direct Materials Used 25 comma 140 What is the amount of direct labor incurred by Beckett, Inc. in March?

Beckett, Inc.

Cost of Goods Manufactured Statement

Direct Materials Used      25, 140

Direct Labor $ 20,280

Manufacturing Overhead 18 ,900

Total Manufacturing Costs  $ 64,320

March 1 Work-in-Process Inventory,  9, 680

Cost of Goods Available for  Manufacture $ 74,000

March 31 Work-in-Process Inventory, 1, 000

Cost of Goods Manufactured $ 73,000

March 1 Finished Goods Inventory, 8, 000

Cost of Goods available for sale $81,000

March 31 Finished Goods Inventory,  2, 000

Cost of Goods Sold $ 79,000

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