2 0 Required information Problem 9-31 Production and Direct-Labor 6) Part 2 of 2 The following information applies to the questions displayed below 10 Splffy Shades Corporation preparing the company's master budget. In compiling the budget data for 20x1, Demarest has production equipment wil be installed on March 1. This will reduce the direct labor per frame from 2.0 hours to 1.75 hours that new automated insurance of $0.50 per hour labor wages. The cost of employee benefits paid by the c Shades Corporation has a labor contract that calls for a wage expects to have 28,800 frames on hand at December 31, 20x0, and has a policy of carrying an end-of-month inventory of 00 percent of the following month's sales plus 40 percent of the second following month's sales. on its e is treated as a direct-labor cost. Spiffy to $20.00 per hour on April 1, 20x1 These and other data compiled by Demarest are summarized in the following table. References 1-75 direct-1abor hour S 18.00 S 18.00 .? 20.00 20.00 20,000 22.coo 52.00 49.30 49.5049.50 43.50 unie sales 19,000 naterlal haadling, and 5.00 85.00 5.00 85.00 5.00 tper direet-6.00.00.00 6.0.0 Problem 9-31 Part 3