Direct manufacturing labour workers are hired on an hourly basis; The cost drivers for manufacturing overhead are: direct manufacturing labour-hours for manufacturing operations overhead cost and setup labour-hours for machine setup overhead cost. Nonmanufacturing costs consist of product design, marketing, and distribution costs.

The following data are available for the 2019 budget:

\f Simple Table? Futuristic TableiP (3 Expected Sales for 2019 (in units)\" 52,000 18,000 '3 Beginning Inventory\" 80,000 1112 Target endmg 1nventory9 90,000 m2 (J (J P \" Data on Manufacturlng Overhead Cost\" Manufacturing Operations Overhead cost (capacity of 500 000 direct manufacturing labourhours)\" Variable manufactnrmg operation overhead costs (per direct manufacturing labour-hours)\" (J Supplies (J Indirect manufacturing 1abour