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Branson Belts makes handcrafted belts. The company budgets the production of 339,900 belts during the second quarter. Each belt requires 3.00 direct labor hours, at

Branson Belts makes handcrafted belts. The company budgets the production of 339,900 belts during the second quarter. Each belt requires 3.00 direct labor hours, at a cost of $18.70 per hour. Prepare a direct labor budget for the second quarter.

BRANSON BELTS
Direct Labor Budget
Second Quarter
Budgeted production (units)	339,900	units

Total labor hours needed

Budgeted direct labor cost

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