e. Direct labor requirements for one grill:

Backyard Chef: Stamping Department 0.60 hr. at $17 per hr.

Forming Department 0.80 hr. at $14 per hr.

Assembly Department 2.0 hrs. at $12 per hr.

Master Chef:

Stamping Department .80 hr. at $17 per hr.

Forming Department 1.50 hrs. at $14 per hr.

Assembly Department 2.50 hrs. at $12 per hr.

Backyard Master Units to be produced 944 822 Direct labor time per unit: Stamping Dept 0.60 0.80 Forming Dept 0.80 1.50 Assembly Dept 2.00 2.50 Total hrs of DL needed Total DL Hours DL costs per hour Stamping Dept 17.00 S 17.00 Forming Dept S 14.00 S 14.00 Assembly Dept 12.00 S 12.00 DL costs by dept Stamping Dept 10.20 S 13.60 Forming Dept S 11.20 S 21.00 Assembly Dept 24.00 S 30.00 DL costs per unit Total DL costs by model $ 47,316.00 Grant Total