What are Robin's prime costs?
A) $60,800
B) $56,000
C) $75,200
D) $65,600
90) Conversion costs can be defined as:
A) manufacturing costs plus nonmanufacturing costs.
B) direct labor plus direct materials.
C) variable costs plus fixed costs.
D) manufacturing costs minus direct materials.
91) Manufacturing costs are:
A) always relevant.
B) always fixed.
C) the costs incurred to produce a final product.
D) split into prime costs and period costs.
92) Prime costs are the same as:
A) manufacturing costs minus nonmanufacturing costs.
B) manufacturing costs minus manufacturing overhead.
C) manufacturing costs minus fixed costs.
D) manufacturing costs minus direct materials.
93) Robin Company reported the following costs for the current month:
| Direct materials used | $ 19,500 |
| Direct labor | 14,750 |
| Sales salaries | 12,300 |
| Indirect labor | 3,400 |
| Production manager's salary | 5,700 |
| Marketing costs | 8,670 |
| Factory lease | 5,200 |
A) $69,520
B) $34,250
C) $48,550
D) $25,200
94) Robin Company reported the following costs for the current month:
| Direct materials used | $ 24,000 |
| Direct labor | 36,800 |
| Sales salaries | 19,200 |
| Indirect labor | 4,800 |
| Production manager's salary | 9,600 |
| Marketing costs | 14,400 |
| Factory lease | 6,400 |