Berry Brothers is a new company that manufactures desks. In its first month of operation, it began and completed 500 desks. The following production information has been provided:

Direct material cost per unit .........$ 18

Indirect labor costs .............. 400

Indirect material costs ............ 220

Marketing expenses ............ 750

Cost per direct labor hour ......... 15

Factory rent ............... 2,000

Administrative expenses ........... 1,600

Direct labor per unit ............ 4 hours

Required

A. Calculate the cost of direct labor for one desk.

B. Calculate the total overhead costs for the first month of production.

C. Calculate the total manufacturing costs for the first month of production.