Cullumber Farm $5$upply Company manufactures and sells a pesticide called Snare. The following data are available for preparing

budgets for Snare for the first $2$ quarters of $2025$

Sales: quarter $1,29\mathrm{.}800$ bags; quarter $2,42,400$ bags. Selling price is $$62$ per bag.

Direct materials: each bag of Snare requires $4$ pounds of Gumm at a cost of $$4$ per pound and $6$ pounds of Tarr at $$1\mathrm{.}50$ per

pound.

Desired inventory level $5$

$4$ Direct labor: dirstil labar time is $15$ mientes per bag acall twurly race of $$16$ per hour$-$

Interiw expense is $5100000$ tor the $2$ quarters.

Income taxes are expected to be $20\%$ of income before income taxes.

Your assistant has prepared two budgets: $(1)$ the manufacturing overhead budget shows expected costs to be $125\%$ of direct labor

cost$,$ and $(2)$ the direct materials budget for Tarr shows the cost of Tarr purchases to be $$300,000$ in quarter $1$ and $$426,500$ in quarter

$($Note: Do not prepare the manufacturing overhead budget or the direct materials budget for Tarr.$)$

Prepare the direct labor budget. $($Enter Direct labor time per unit in proportion to hours, eg$.$ for $45$ minutes the proportion will be $0\mathrm{.}75.)$

CULLUMBER FARM SUPPLY COMPANY

Direct Labor Budget

Quarter

$1$

rer

$2$

$2$

Mon

I

$

s

$

s