Answer:
Kouba Corporation
Direct labor budget for April and May:
                                                          April           May
Production in units                         1,700          1,600 
Direct labor-hours per unit             0.52           0.52
Total direct labor-hours needed     884             832
Total direct labor-hours paid          960             960
Direct labor rate                           $9.00          $9.00
Total direct labor cost                $8,640        $8,640
Explanation:
a) Data and Calculations:
                                                           April           May
Production in units                         1,700          1,600 
Direct labor-hours per unit             0.52           0.52
Total direct labor-hours needed     884             832
Total direct labor-hours paid          960             960
Direct labor rate                           $9.00          $9.00
Total direct labor cost                $8,640        $8,640
Idle hours paid for                              76              128
Cost for idle hours                        $684          $1,152
b) The Kouba Corporation pays its workers for a total of 204 idle hours with a total cost of $1,836 for the two months period.  This amount is substantial, about 10% of the total amount paid for the two months.