Job Direct Materials Direct Labor Hours Direct Labor Cost

Harrison $ $6,88835$ $ $15,655$

Barnes $13,3648623,282$

Tyler $43,49014450,752$

Budgeted direct materials cost and direct labor cost for the year are estimated at $$495,000$ and $$690,000,$ respectively. Direct labor hours are budgeted at $27,000$ hours, and total overhead is budgeted at $$756,000.$