Chung Inc is preparing its direct labor budget for 2012 from the following production budget based on calendar year

QTR units

1 20500

2 25870

3 34640

4 30840

Each Unit requires 1.3 hrs of direct labor

Instructions

Prepare a direct labor budget for 2012. Wage rates are expected to be $15 for the first 2 quarters and $15 for quarters 3 and 4. (Round ans for direct labor time per unit to 1 decimal.

Chung Inc

Direct Labor budget

Fro Year ending Dec 31, 2012

QTR 1 2 3 4 Year

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Total req direct labor hrs ______ _____ _____ _____

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Total Direct labor cost ______ _____ _____ _____ _____________