Business Casual Hats is planning to sell 950 felt hats, and 890 will be produced during June. Each hat requires 0.70 metres of felt and 1/2 hour of direct labour. Felt costs $4.00 per metre and employees of the company are paid $14 per hour. How much is the total amount of budgeted direct labour for June? a. $3689 b. Only engineers with sufficient time-motion studies would be able to predict these standard budget amounts for direct labour in June. c. $7909 d. $6955 e. $6230 112. Reed Manufacturing has recently tried to improve its analysis for its manufacturing process. Units started into production equalled 2,300 and ending Work in Process inventory equalled 900 units. Reed had no beginning Work in Process inventory. Conversion costs are applied equally throughout production, and direct materials are applied at the beginning of the process. How much is the material cost per unit if ending Work in Process inventory was 15% complete and total material costs equalled $11,500 if the weighted-average method is used? Rounded to the nearest cent. a. None of these answers are correct b. $5.00 c. $8.21 d. $33.33 e. $23.96