Hoffman Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models, the Flash, the

Zip, and the Regal models.

(Click the icon to view the direct labor hour information)

(Click the icon to view the unit production information.)

Requirement Srepare the direct labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole. Data table The company is currently analyzing direct labor hour requirements for the upcoming year. Budgeted unit production for each of the products is as follows