Exercise $23\mathrm{.}2($Static$)$ Budgeting Labor Costs $($LO$23-4,$ LO$23-5)$

Deep Valley Foods manufactures a product that is first smoked and then packed for shipment to customers. During a normal month, the product's direct labor cost per pound is budgeted using the following information:

$\backslash$table$[[,\backslash$table$[[$Direct Labor Hours$],[($per pound$)]],\backslash$table$[[$Budgeted Direct Labor$],[$Cost $($per hour$)]]],[$Process:$,0\mathrm{.}25,],[$Smoking$,0\mathrm{.}04,$$$24$