Answer:
$31584
Explanation:
Solution
The first step is to compute the total direct labor hours required for production:
Now for the month of June,
The total direct cost of labor = The produced Unit * The Hours per unit
= 2100 * 84 hours per unit
It gives us
=1,764 Hours
For the month of July,
The total direct cost of labor = The produced Unit * The Hours per unit
= 1900 * 84 Hours per unit
= 1,596 Hours
Next is to calculate the direct labor cost.
For the month of June
Direct labor cost = Direct labor hours * The rate per direct labor hour.
= 1,764 Hours * $9.40 per hour
= $16581.6
For the month of July
Direct labor cost = Direct labor hours * The rate per direct labor hour.
= 1,596 Hours * $9.40 per hour
= $15002.4
Now,
We will compute pr find the combined direct labor cost for the two months
The combined direct labor * Direct labor cost (June) + Direct labor cost (July)
Which is now,
= $16581.6 + $15002.4 = $31584
Therefore the combined direct labor cost for the two months is $31584
