107 108 Part 6: (10 marks) 109 At NFT each unit of product requires 0.10 hours of direct labour. 110|NFT has no overtime. 111 NFT pays its manufacturing staff $18 / hr. 112 113 Direct Labour Budget (114 115 July August September Quarter 116 117 Units of Production 118 Direct Labour per Unit 119 Labour Hours Required 120 121 Direct Labour Cost per Hour 122 Total Direct Labour 123 125 124 Part 7: (10 marks) 126 NFT manufacturing overhead (OH) is applied to units based on direct labour hours. 127 The variable manufacturing OH rate is $12 per direct labour hour. Budgets 107 108 Part 6: (10 marks) 109 At NFT each unit of product requires 0.10 hours of direct labour. 110|NFT has no overtime. 111 NFT pays its manufacturing staff $18 / hr. 112 113 Direct Labour Budget (114 115 July August September Quarter 116 117 Units of Production 118 Direct Labour per Unit 119 Labour Hours Required 120 121 Direct Labour Cost per Hour 122 Total Direct Labour 123 125 124 Part 7: (10 marks) 126 NFT manufacturing overhead (OH) is applied to units based on direct labour hours. 127 The variable manufacturing OH rate is $12 per direct labour hour. Budgets