The production department of the Company B has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:
|
First |
Second |
Third |
Fourth |
|
|
Units to be produced |
10,000 |
8,000 |
8,500 |
9,000 |
Each unit requires 0.6 direct labor hours and at a cost of $15.00 per direct labor hour. The workforce can be adjusted each quarter for the expected production level
Required: Prepare the company’s direct labor budget for the upcoming fiscal year.