Crimson Company has two departmentsDye and Dryand manufactures three products. Budgeted unit production for the coming year is 21,000 of Product J, 36,000 of Product C, and 30,000 of Product B. The company is currently analyzing direct labor hour requirements for the coming year. Data for each department are as follows:

		Dye		Dry
Estimated hours per unit:
Product J		2.0		3.0
Product C		1.0		4.0
Product B		2.5		5.0
Hourly labor rate		$10		$4

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Prepare a direct labor budget for the coming year that shows the budgeted direct labor costs for each department and for the company as a whole.

Crimson Company
Direct Labor Budget
For the Year Ended December 31
		Product J		Product C		Product B		Year
Dye Department
Total production units
Direct labor hours per unit
Total direct labor hours
Direct labor cost per hour		$		$		$
Total direct labor cost - Dye		$		$		$		$
Dry Department
Total production units
Direct labor hours per unit
Total direct labor hours
Direct labor cost per hour		$		$		$
Total direct labor cost - Dry		$		$		$
Total direct labor cost								$