Direct Labor Cost Budget

Pasadena Candle Inc. budgeted production of $33,000$ candles for January. Each candle requires molding. Assume that $10$ minutes are required to mold each candle. If molding labor

costs $$12\mathrm{.}5$ per hour, determine the direct labor cost budget for January.

Round total direct labor cost to the nearest dollar, if required.

Pasadena Candle Inc.

Direct Labor Cost Budget

For the Month Ending January $31$

Hours required for assembly:

Candles

Convert minutes to hours

$$

min.

Molding hours

min.

Hourly rate

Total direct labor cost