Answer :
Answer:
$310,000
Explanation:
Direct costs are all the costs which is directly traceable to the product. These are the costs which can be assigned specifically to a product / project / department.
Direct Material = $180,000
Direct Labor = $130,000
Total Direct Cost = $180,000 + $130,000 = $310,000
$310,000 should be traced to specific products in the process.