Baker

Company expects to produce

2,050

units in

January

and

1,994

units in

February.

Baker

budgets

five

direct labor hours per unit. Direct labor costs average

$12

per hour. Prepare

Baker's

direct labor budget for

January

and

February.

Begin by preparing the direct labor budget for

January

and

February

through the total direct labor hours needed for production line and then complete the budget by calculating the budgeted direct labor cost.

Baker Company
Direct Labor Budget
Two Months Ended January 31 and February 28
		January	February
Direct labor hours needed for production