Answer:
Total direct labor cost= $90,356
Explanation:
<u>First, we need to determine the total direct labor hour for each month:</u>
<u></u>
January= 2,980*0.7= 2,086
February= 2,750*0.7= 1,925
March= 3,490*0.7= 2,443
Total direct labor hours= 6,454
<u>Now, the direct labor cost for the first quarter:</u>
Total direct labor cost= 14*6,454
Total direct labor cost= $90,356