For Gong Company, units to be produced are 5,110 in quarter 1 and 6,500 in quarter 2. It takes 1.5 hours to make a finished unit, and the expected hourly wage rate is $16 per hour.

Prepare a direct labor budget by quarters for the 6 months (quarter 1 and quarter 2) ending June 30, 2030.

Direct Labor Budget

Gong Company Direct Labor Budget For the Months Ending June 30, 2030

	Quarter 1	Quarter 2	Six Months (Total)
Units to be Produced
Direct Labor Time (Hours) per unit
Total Required Direct Labor Hour
Direct labor cost per hour	$	$
Total direct labor cost	$	$	$