1. Morgan Manufacturing Company makes plastic tents. Each roll of printed plastic
can make 134 tents. Each roll costs $23.57. The direct labor charge is $23.90 per
hour. The machine operator can cut and roll up 110 tents per hour. What is the
prime cost of manufacturing each tent? (Section 14-1)
a. $2.621
b. $0.462
c. $0.393
d. $1.261