3 Manny Chum, the owner of MC Limited, prepared the following 2019 direct labor budget: ed out of ag tion MC Limited Direct Labor Budget For the Year Ended September 30, 2019 Q1 Q2 Q3 04 Budgeted Direct Labor Hours 32,000 29,000 50,000 45,000 Direct Labor Cost per Direct Labor Hour $18 $12 $14 $13 Budgeted Direct Labor Costs $576,000 $348,000 $700,000 $585,000 turinarrhead The budgeted manufacturing overhead cost is normally 3 Manny Chum, the owner of MC Limited, prepared the following 2019 direct labor budget: ed out of ag tion MC Limited Direct Labor Budget For the Year Ended September 30, 2019 Q1 Q2 Q3 04 Budgeted Direct Labor Hours 32,000 29,000 50,000 45,000 Direct Labor Cost per Direct Labor Hour $18 $12 $14 $13 Budgeted Direct Labor Costs $576,000 $348,000 $700,000 $585,000 turinarrhead The budgeted manufacturing overhead cost is normally