Direct labor cost budget

Quetzaltenango Candle Inc. budgeted production of 54,000 candles for March. Each candle requires molding. Assume that four minutes are required to mold each candle. If molding labor costs $10 per hour, determine the direct labor cost budget for March.

Line Item Description	Answer
Hours required for molding:
Candles	_____min
Convert minutes to hours	/_____min
Molding hours	_____ hrs.
Hourly rate	x $_____
Total direct labor cost	$______