A Turkish toy manufacturer makes luxury teddy bears and needs to calculate the labour requirements to make them. Each standard teddy takes 30 minutes to make, while 60 teddies can be packed every hour in the packing department. Some teddies are also dressed in T-shirts and require 15 more minutes in the teddy department. They expect to pay the direct labour staff in the teddy department 10 lira per hour and those in the packing department 8 lira per hour. Sales are expected to be 50,000 standard teddies and 15,000 dressed teddies.

REQUIRED:

a) Calculate the direct labour cost for the standard and dressed teddies.

b) Calculate the toy business's total direct labour budget.