Direct Labor Budget

Duran Company produces asphalt roofing materials. The production budget in bundles for Duran's most popular weight of asphalt shingle is shown for the following months:

$\backslash$table$[[,$Units$],[$March$,12,600],[$April$,18,200],[$May$,20,160],[$June$,23,800]]$

Each bundle produced requires $($on average$)0\mathrm{.}30$ direct labor hours. The average cost of direct labor is $$28$ per hour.

Required:

Prepare a direct labor budget for March, April, and May, showing the hours needed and the direct labor cost for each month and in total. Do not include a multiplication symbol as part of your answer.

Duran Company

Direct Labor Budget

For March, April, and May

$\backslash$table$[[$Line Item Description,March,April,May,Total$],[$Units to be produced,,,,$],[$Direct labor time per unit $($hours$),,,,],[$Total hours needed,,,,$],[$Cost per hour,$$,$$$,$$$,$$