budget for 2012 from the following production budget based on a calendar year.
Units Quarter Units
2 25,000 4 30,000
unit requires 1.6 hours of direct labor.
Complete the direct labor budget for 2012. Wage
rates are expected to be $15 for the first 2 quarters and $16 for quarters 3
the Year Ending December 31, 2012
1 2 3 4 Year
Units to be produced
labor time (hours) per unit Ã— Ã— Ã— Ã—
Total required direct labor hours
labor cost per hour Ã— $ Ã— $ Ã— $ Ã—
Total direct labor cost $ $ $ $ $