Direct Labor Budget

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

	Units
March	5,200
April	16,900
May	18,720
June	22,100

Each bundle produced requires (on average) 0.40 direct labor hours. The average cost of direct labor is $26 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.

Evans Company
Direct Labor Budget
For March, April, and May
	March	April	May	Total
Units to be produced	fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
Direct labor time per unit (hours)	fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Total hours needed	fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Cost per hour	$fill in the blank 13	$fill in the blank 14	$fill in the blank 15	$fill in the blank 16
Total direct labor cost	$fill in the blank 17	$fill in the blank 18	$fill in the blank 19	$fill in the blank 20