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1. GLD Corporation makes and sells a product called Product YX. Each unit of Product YX requires 3.1 hours of direct labor at the rate of $11 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June.The budgeted direct labor cost per unit of Product YX would be:

$14.10$3.55$34.10$11.00

2. The manufacturing overhead budget at Calander Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 5,200 direct labor-hours will be required in February. The variable overhead rate is $2.60 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $73,320 per month, which includes depreciation of $17,700. All other fixed manufacturing overhead costs represent current cash flows. The February cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

$86,840.00$13,520.00$69,140.00$55,620.00