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:

Month	Units
March	12,600
April	18,200
May	20,160
June	23,800

Each bundle produced requires (on average) 0.30 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

Line Item Description	March	April	May	Total
Units to be produced	Units to be produced	Units to be produced	Units to be produced	Units to be produced
Direct labor time per unit (hours)	Direct labor time per unit (hours)	Direct labor time per unit (hours)	Direct labor time per unit (hours)	Direct labor time per unit (hours)
Total hours needed	Total hours needed	Total hours needed	Total hours needed	Total hours needed
Cost per hour	$Cost per hour	$Cost per hour	$Cost per hour	$Cost per hour
Total direct labor cost	$Total direct labor cost	$Total direct labor cost	$Total direct labor cost	$Total direct labor cost

Check My Work