Answer:
Total direct labor cost = $16,087.50
Explanation:
Production = 33,000 candles
Minute per candle = 3 minutes
Total minute to produce 33,000 Candle = 33,000 candles * 3 minutes = 99,000 Minutes
Total hours for production = 99,000 / 60 minutes = 1,650 hours
Hence, molding hours = 1,650 hours
Total direct labor cost = Molding hours * Molding labor costs per hour
Total direct labor cost = 1,650 hours * $9.75
Total direct labor cost = $16,087.50
