The rate of 1.5 times the normal hourly rate for direct Labor budget is 34800 31200 31200 31650 128850.
Quarter
Particulars 1 2 3 4 Total
Units 8000 6500 7000 7500
Direct labor hour 0.35 0.35 0.35 0.35
to produce 1 unit
Total direct labor 2800 2275 2450 2625
Rate per labor hour 12 12 12 12
Total labour cost 33600 27300 29400 31500 121800.
Labor budget
Quarter
Particulars 1 2 3 4 Total
Units 8000 6500 7000 7500
Direct labor hour to 0.35 0.35 0.35 0.35
produce 1 unit
Total direct labor 2800 2275 2450 2625
The excess over 2600 25
Payment for
2600 hours 12 31200 31200 31200 31200
Payment for extra hours
200*12*1.5 3600
25*12*1.5 450
Total Labor budget 34800 31200 31200 31650 128850.
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