Dalton Inc. produces and sells three products. Unit data concerning each product is shown below.

Product

D E F

Selling Price 230.4 361.5 281.2

Direct Labor costs 36.4 100.1 41.6

Other Variable costs 110 92 150

The company has 2,300 hours of labor available to build inventory in anticipation of the companys peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $13.

Determine the number of direct labor hours per unit

Direct Labor

Product D hours per unit

Product E hours per unit

Product F hours per unit