Direct Labor Budget January February March April May Units to be Produced 17,000 15,500 16,000 33,500 25.500 Dir Labor Hours / unit 4.00 4.00 3.75 3.75 3.75 Labor Hours Required 68,000 62,000 60,000 125,625 95,625 Direct labor Costs Wages 748,000 682,000 660,000 1,633,125 1,243,125 Pension Contribution 71.400 65.100 63.000 131.906 100,406 Worker's Comp 51,000 46,500 45,000 94.219 71,719 Employee Health 204,000 186,000 180,000 376,875 286,875 Employer Soc Sec 44.880 40,920 39,600 97.988 74.588 Total Direct Labor Cost $ 1,119,280 $ 1,020,520 $ 987,600 5 2,334,113 $ 1,776,713