1. LFM Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.5 hours of direct labor at the rate of $16.00 per direct labor-hour. Management would like you to prepare Direct Labor Budget for June.

The budgeted direct labor cost per unit of Product WZ would be...........

2. Davey Corporation is preparing its Manufacturing Overhead Budget for the fourth quarter of the year. The budgeted variable factory overhead rate is $3.00 per direct labor-hour; the budgeted fixed factory overhead is $66,000 per month, of which $10,000 is factory depreciation.If the budgeted direct labor time for October is 6,000 hours, then the total budgeted factory overhead for October is....................................