=+f. Direct labor requirements: Batting helmet: Molding Department . . . . . . . . .
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=+f. Direct labor requirements:
Batting helmet:
Molding Department . . . . . . . . . . . . . . . . . 0.20 hr. at $15 per hr.
Assembly Department . . . . . . . . . . . . . . . . 0.50 hr. at $13 per hr.
Football helmet:
Molding Department . . . . . . . . . . . . . . . . . 0.30 hr. at $15 per hr.
Assembly Department . . . . . . . . . . . . . . . . 0.65 hr. at $13 per hr.
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