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Managerial Accounting

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Moderate

Cost Clarification for Wallpaper

MGRACT-N4E5CB

Westar Inc manufactures wallpaper for sale to retailers and wholesalers. The wallpaper production cost data for March revealed the following costs: cleaning supplies \$18,000, maintenance labor \$46,000, materials \$32,000, product labor \$38,000, gloves \$8,000. What amount should Westar classify as direct costs?

A

$64,000.00

B

$70,000

C

$94,000

D

$142,000