1. Direct Labor Budget
2. Direct labor requirements for one grill:

Backyard Chef:

Stamping Department 0.60 hr. at $17 per hr.

Forming Department 0.80 hr. at $14 per hr.

Assembly Department 2.0 hrs. at $12 per hr.

Master Chef:

Stamping Department .80 hr. at $17 per hr.

Forming Department 1.50 hrs. at $14 per hr.

Assembly Department 2.50 hrs. at $12 per hr.