Calculation of Estimated Labor Base. The direct labor work force of Edwin Inc. o sists of $150$ employees working full time. $8$ hours, $5$ days a week. Normal capa. assumes that the equivalent of $48$ weeks of work can be expected from a full$-$ti employeeRequired: Calculate the following:$(1)$ The number of direct labor hours to be used in calculating the factory overhead ratebased on normal capacity.$(2)$ The number of direct labor hours if management and workers agree on a $10-$hour. $4-$day workweek