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Haygood, Inc. is a manufacturer of cast iron fire pits. Budgeted production is 20,000 units for January and 18,000 for February and 15,000 for March.

Haygood, Inc. is a manufacturer of cast iron fire pits. Budgeted production is 20,000 units for January and 18,000 for February and 15,000 for March. The manufcturing process is highly automated, but requires 1/4 hour of direct labor time for each unit. The standard wage rate is $10.

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Prepare a direct labor budget for the first quarter.

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