Bathworks Direct Labor Budget For the Year Ended December 31 Quarter 1 2 3 4 Year 64 4 65 66 67 68 69 70 71 72 73 74 75 Total production units (Budget 2) Direct labor hours per unit Total direct labor hours Direct labor cost per hour Total direct labor cost 3,900 0.10 390 $ 20 $ 7,800 76 72 78 5 79 80 81 82 Bathworts Overhead Budget For the Year Ended December 31 Quarter 1 2 Year 86 87 88 29 90 91 Units Variable overhead costs: Factory supplies (50.05) Employee benefits (50.25) Inspection ($0.10) Maintenance and repairs (50.15) Utilities (50.05) Total variable overhead costs Totalfixed overhead costs Total overhead costs $195 975 390 585 195 $2,340 4,300 $6,640 95 97 Temnate Bathworks Direct Labor Budget For the Year Ended December 31 Quarter 1 2 3 4 Year 64 4 65 66 67 68 69 70 71 72 73 74 75 Total production units (Budget 2) Direct labor hours per unit Total direct labor hours Direct labor cost per hour Total direct labor cost 3,900 0.10 390 $ 20 $ 7,800 76 72 78 5 79 80 81 82 Bathworts Overhead Budget For the Year Ended December 31 Quarter 1 2 Year 86 87 88 29 90 91 Units Variable overhead costs: Factory supplies (50.05) Employee benefits (50.25) Inspection ($0.10) Maintenance and repairs (50.15) Utilities (50.05) Total variable overhead costs Totalfixed overhead costs Total overhead costs $195 975 390 585 195 $2,340 4,300 $6,640 95 97 Temnate