Mary Plastic Molds Ltd. plans to produce 150,000 plastic buckets during April. The chart below details the material and labour required for each bucket. Manufacturing overhead is applied at a rate of 50% of direct labour costs.

Item. Rate. Amount

Plastic. $2 / kg1.5 kg / unit

Direct

Labour. $15.00 / hr6 mins / unit

a) How much should they budget for total direct labour costs for April? Show your work.

b) How much manufacturing overhead will be charged in April? Show your work.