Barbieri Co. makes aluminum canoes. The company's June 2010 costs for material and labor were as follows:
Material costs
Janitorial supplies ...............................................$1,800
Chrome rivets to assemble canoes ........................12,510
Sealant .......................................................... 1,230
Aluminum .................................................... 1,683,000
Labor costs
Janitorial wages ................................................$9,300
Aluminum cutters .............................................56,160
Salespeople salaries ..........................................43,050
Welders ......................................................... 156,000
Factory supervisor salaries ....................................... 101,250
a. What is the direct material cost for June?
b. What is the direct labor cost for June?