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Direct labor budget: Bathworks Direct Labor Budget For the Year Ended December 31 Quarter 1 2 3 4 Year Total production units 3,900 ? ?

Direct labor budget: Bathworks Direct Labor Budget For the Year Ended December 31 Quarter 1 2 3 4 Year Total production units 3,900 ? ? ? ? Direct labor hours per unit 3 0.10 3 ? 3 ? 3 ? 3 ? Total direct labor hours 390 ? ? ? ? Direct labor cost per hour 3 $20 3 ? 3 ? 3 ? 3 ? Total direct labor cost $7,800 ? ? ? ?

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