Exercises 5-15 - Page 141 (6 points) Sigma Company produces three versions of a brass desk lamp: basic, custom, and deluxe. The planned production information for the upcoming month follows: Cost per Fringe Hours per Resources Total Month Benefits Month Direct labor $4,270 $800 $5,070 130 Indirect labor cost $4,210 $600 4,810 130 Machinery $50,000 $50,000 250 Basic Custom Deluxe Selling price per unit $170 $190 $230 Direct materials cost per unit $40 $50 $55 Production Information Basic Custom Deluxe Production and sales volume (units) 4,500 3,200 1,200 Direct labor hours per unit 2.00 2.50 3.00 Total direct labor hours 9,000 8,000 3,600 Machine hours per unit 0.05 0.08 0.09 Total machine run time (hours) 225 256 108 Number of production runs 12.00 10.00 8.00 Setup time per production run (machine hours) 2.00 1.00 2.50 Total setup time (machine hours) 24.00 10.00 20.00 Total machine hours 249 266 128 Indirect labor data Setup time per run (hours) Number of employees per setup 3.00 4 4.00 4 6.00 4 12.00 16.00 24.00 Indirect labor hours per setup In order to meet anticipated demand for the upcoming month, Sigma Company plans to rent three machines, each costing $50,000 per month, and hire four indirect workers, each costing