4 The production budget for Manner Company shows units to be produced as follows: July, 650; August, 710; and September, 570. Each unit produced requires one hour of direct labor. The direct labor rate is currently $16 per hour but is predicted to be $16.75 per hour in September Prepare a direct labor budget for the months July, August, and September. 8 01:03:57 MANNER COMPANY Direct Labor Budget For July, August, and September July August 650 710 September 570 units Budgeted production (units) Labor requirements per unit (hrs.) Total labor hours needed Labor rate (per hour) Budgeted direct labor cost 1 Direct labor costs Hazardous waste disposal costa $5,280,000 625,000 8 0:21:26 Expected production Direct labor hours required Bazardous waste disposed Chairs 207,000 units 260,000 DLH 200 pounds Tables 14,000 units 16,400 DLL 800 pounds Required: 1. Determine the hazardous waste disposal cost per unit for chairs and for tables if costs are assigned using a single plantwide overhead rate based on direct labor hours. Activity Driver OH $ per direct labor hour Total Overhead Cost Units Produced OH Cost per unit Product Chairs Tables 2. Determine hazardous waste disposal costs per unit for chairs and for tables if costs are assigned based on the number of pounds disposed of. Product Activity Driver OH S per pound Total Overhead Cost Units Produced OH Cost per unit Chairs Tables