Alleyway Corp. manufactures two styles of leather bowling bag, the Strike and Turkey. Budgeted production levels for October follow:

Strike: 2800 bags

Turkey: 3200 bags

Two departments, Cutting and Sewing, produce the bowling bags. Direct labor hours needed for each style are as follows:

CUTTING SEWING

Strike. 0.100 hour per bag 0.300 hour per bag

Turkey. 0.200 hour per bag. 0.550 hour per bag

Hourly direct labor rates are $11 for the Cutting Department and $16 for Sewing.