7. (3,5 Points) D&l Supplies, Inc. selected cost data for the year are shown below: Work-in-Process Inventory, Jan. 1 Direct Materials Used Work-in-Process Inventory, Dec. 31 $5,860 102,000 2,870 193,800 e here to search Cost of Goods Manufactured Required: Assuming manufacturing overhead costs of $27,820, what is the amount of direct labor incurred by D&l Supplies, Inc. during the year? 8. (3,5 Points) Houston Corporation reports the following cost information for March: Cost of Goods Manufactured Manufacturing Overhead Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in-Process Inventory, March 1 Work-in-Process Inventory, March 31 Direct Labor $71,000 19,000 8,000 2,000 9,660 1,260 36,500 Required: What is the amount of direct materials used by the company in March? O 76F Partly sunny A 2