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	4,000
April	13,000
May	14,400
June	17,000

Each bundle produced requires (on average) 0.40 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.

Evans Company
Direct Labor Budget
For March, April, and May
	March	April	May	Total
Units to be produced
Direct labor time per unit (hours)
Total hours needed
Cost per hour	$	$	$	$
Total direct labor cost	$	$	$	$