Direct Labor Budget for Service Alpha Psi faculty advisor, estimates the following: Each of these calls takes about three minutes. are happening in the SOA. Some calls are longer, some shorter, but the average call length is 10 minutes. Required: 1. Prepare a direct labor budget, in hours, for the fundraising call-a-thon. If 15 students volunteer, how many evenings will the phone-a-thon take? The School of Accounting (SOA) Direct Labor Budget In Hours - Total minutes Total student hours Total hours per volunteer Total nights of calling State University Foundation Direct Labor Budget In Hours