Answer:
Instructions are below.
Explanation:
Giving the following information:
1st Quarter= 20,400
2nd Quarter= 25,370
3th Quarter= 35,420
4th Quarter= 30,200
Each unit requires 1.8 hours.
Direct labor rate= $18
<u>The direct labor budget is calculated using the total hours required for each quarter, and the direct labor rate.</u>
Q1:
Total hours required= 1.8*20,400= 36,720
Total cost= 18*36,720= $660,960
Q2:
Total hours required= 1.8*25,370= 45,666
Total cost= 18*45,666= $821,998
Q3:
Total hours required= 1.8*35,420= 63,756
Total cost= 18*63,756 = $1,147,608
Q4:
Total hours required= 1.8*30.200= 54,360
Total cost= 18*54,360 = $978,480
