Direct Labor Cost Budget

Pasadena Candle Inc. budgeted production of $33,000$ candles for the year. Each candle requires molding. Assume that three minutes are required to mold each candle. If molding labor costs $$13$ per hour, determine the direct labor cost budget for the year.

Round hourly rate to nearest cent, if required.

Pasadena Candle Inc.

Direct Labor Cost Budget

For the Year Ending December $31$

Hours required for assembly:

Candles

fill in the blank $1$

min.

Convert minutes to hours $-$:

fill in the blank $2$

min.

Molding hours

fill in the blank $3$

hrs$.$

Hourly rate $\backslash$times $

fill in the blank $4$

Total direct labor cost