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	9,000
April	13,000
May	14,400
June	17,000

Each bundle produced requires (on average) 0.30 direct labor hours. The average cost of direct labor is $20 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	______	______	______	______
Direct labor time per unit (hours)	______	______	______	______
Total hours needed	______	______	______	______
Cost per hour	$______	$______	$______	$______
Total direct labor cost	$______	$______	$______	$______