Chancellor Canoe Company manufactures aluminum canoes. The following are some costs incurred in the manufacturing process in 2008:

Material Costs
Aluminum $391,000
Oil and grease for equipment 7,250
Chrome rivets to assemble canoes 3,700
Wooden ribbing and braces 18,500

Labour Costs
Equipment operators $125,000
Equipment mechanics 60,000
Manufacturing supervisors 28,000

a. What is the direct material cost for 2008?
$ (Answer in whole dollars.)

b. What is the direct labour cost for 2008?
$ (Answer in whole dollars.)

c. What are the indirect labour costs for 2008?
$ (Answer in whole dollars.)

d. What are the indirect materials costs for 2008?
$ (Answer in whole dollars.)

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The way to think about this question is that direct materials will be those materials that are part of the finished product (such as the raw materials) and direct labor is the labor that is actually producing the product. If you'd like to identify each as direct or indirect, we can check to make sure you understand. Thanks.