J ABC A" t d Room T e Labor Hours Units Total labor Rate er hour Total Cost of Labor cost per % of total Costs ba::l :n VP Hours P labor unit labor 5\" of overhead _ per unit Direct Labor Standard $1,200 150 180,000 545.00 $8,100,000.00 $54,000.00 24% Junior 1,300 110 143,000 565.33 $9,349,340.00 $84,994.00 23% Presidential 5,940 25 148 500 $107.74 $15 999 390.0( 5639 975.60 43% Esmvswq 000000000 10000 000% 00-00 TOTAL MOH TOTAL LABOR HOURS ALLOCATED HOURLY LABOR RATE $90,000 471 500