Direct Labor Cost Budget Direct labor needs from the direct laboreshold be coorbehoud Before you make any changes to the budget you review the information on the follo w ed Direct Labor Data Table) you observe that Learn has mitted out a few numbers from the budget direct materials purchases budget you prepared. When required, round your s to the nearest f to be done them to be produced from the in the mo t o ord converter ing the om the Direct r Direct Labor Data Table Gluing Assembly Hours required per unit: Basic bacus D e abacus Labor hourly rate: Gluing 0.10 Assembly Units to be produced (from Production Budget): Basic abacus Deluxe abacus Direct Labor Cost Budget For the Year Ending December 31, 2012 Gluing Assembly Total Hours required for production Basic abacus Deluxe abacus Hourly rate 20,660 Total direct labor cost