Irene Corporation manufactures three lines of decorative cabinets for stereo and television sets. Skill is required...
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Irene Corporation manufactures three lines of decorative cabinets for stereo and television sets. Skill is required of the workers and it is not easy to hire persons qualified for the work. At the present time, there are 15 qualified employees (all regular workers) available for this type of work and new personnel are to be hired and trained for the busy first six months of 2021. Each employee works approximately 150 hours a month and is paid the rate of P100 per hour. Production plans based on anticipated sales demand, are given next page in units for each of the three lines of cabinets. Georgian French Provincial Florentine January 300 200 50 February 450 320 80 March 520 430 80 April 520 450 100 May 640 560 130 June 950 600 150 The direct labor time required for one person to produce each unit of product has been estimated as follows: Georgian 3 hours French Provincial 5 hours Florentine 6 hours Irene Corporation Direct Labor Hours & Cost Budget For the First Six Months of 2021 January February March April May June French Provincial(5) Units Florentine(6) Georgian(3) Total Total Hours Units Hours Units Hours Hours Costs Irene Corporation Budgeted Number of Employees For the First Six Months of 2021 Total Total Hours Employees Regular (15) Temporary Full-time Temporary Part-time New Recruits January February March April May June Irene Corporation manufactures three lines of decorative cabinets for stereo and television sets. Skill is required of the workers and it is not easy to hire persons qualified for the work. At the present time, there are 15 qualified employees (all regular workers) available for this type of work and new personnel are to be hired and trained for the busy first six months of 2021. Each employee works approximately 150 hours a month and is paid the rate of P100 per hour. Production plans based on anticipated sales demand, are given next page in units for each of the three lines of cabinets. Georgian French Provincial Florentine January 300 200 50 February 450 320 80 March 520 430 80 April 520 450 100 May 640 560 130 June 950 600 150 The direct labor time required for one person to produce each unit of product has been estimated as follows: Georgian 3 hours French Provincial 5 hours Florentine 6 hours Irene Corporation Direct Labor Hours & Cost Budget For the First Six Months of 2021 January February March April May June French Provincial(5) Units Florentine(6) Georgian(3) Total Total Hours Units Hours Units Hours Hours Costs Irene Corporation Budgeted Number of Employees For the First Six Months of 2021 Total Total Hours Employees Regular (15) Temporary Full-time Temporary Part-time New Recruits January February March April May June
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