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$314,000. $297,000. $323,000. Question 14. Question : Factory overhead costs for a given period were 2 times as much as the direct material costs. Prime costs totaled $8,000. Conversion costs totaled $11,350. What are the direct labor costs for the period? Student Answer: $4,650. $3,560. $4,200. $3,860. UNIT 1 QUIZ Question 15. Question : Assume the following information pertaining to a Company: