Foxburg Company has the following information:

Work-in-Process Finished Goods Materials
Beginning inventory $1,100 $1,200 $1,300
Ending inventory $2,300 $ 2,500 $3,100
Purchases of materials $10,900
Cost of Goods Sold $18,800
Manufacturing overhead $5,850

What was the direct labor for the period?

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.