Erics Manufacturing Limited has provided you with the following information:

1. Units to be produced: July 10,000; August 15,000; September 8,000
2. Each unit requires .5 direct labour hours and the direct labour rate is $20/hour.
3. The company has a no lay off policy so all employees are paid for 40 hours per week
4. In exchange for the no layoff policy, workers agree to a wage rate of $20 per hour regardless of the hours worked (no overtime pay).
5. For the next three months, the direct labour workforce will be paid for a minimum of 5,000 hours per month

Required: Prepare the direct labour budget for July, August & September 2021 for Erics Manufacturing Limited.

The following is a partial template for the direct labour budget:

	July	August	September	Quarter
Units to be produced
Direct labour per unit
Total direct labour hours needed
Direct labour cost per hour
Total direct labour cost