Frame It Company Schedule d. - Direct Manufacturing Labor Budget For the Year Ended December 31, 2024 S Frames: Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total 2024 Required Production in Units 59,000 61,250 66,250 71,250 257,750 Direct Labor in Time 0.1 0.1 0.1 0.1 0.1 Total Direct Labor Hours Needed 5,900.00 6,125.00 6,625.00 7,125.00 25,775.00 Direct Labor Cost Per Hour $20 $20 $20 $20 $20 Total Direct Labor Cost $118,000.00 $122,500.00 $132,500.00 $142,500.00 $515,500.00 L Frames: Required Production in Units 48,500 51,250.00 56,250.00 61,250.00 217,250 Direct Labor in Time 0.15 0.15 0.15 0.15 0.15 Total Direct Labor Hours Needed 7,275.00 7,687.50 8,437.50 9,187.50 32,587.50 Direct Labor Cost Per Hour $20 $20 $20 $20 $20 Total Direct Labor Cost $145,500.00 $153,750.00 $168,750.00 $183,750.00 $651,750.00 Total Direct Labor Cost (S & L Frames) $263,500.00 $276,250.00 $301,250.00 $326,250.00 $1,167,250.00