Pacer Inc. is preparing its direct labour budget for 2020 from the following production budget for a full calendar year:

Quarter		Units		Quarter		Units
1		19,800		3		34,700
2		24,700		4		30,300

Each unit requires 1.3 hours of direct labour. Prepare a direct labour budget for 2020. Wage rates are expected to be $15 for the first two quarters and $18 for the remaining two quarters.

PACER INC. Direct Labour Budget For the Year Ending December 31, 2020
		Quarter
		1		2		3		4		For the year
select an opening name Indirect labourUnits to produceDirect labour hours requiredDirect labour cost per hourDirect labour hours per unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select an item Indirect labourDirect labour hours requiredDirect labour hours per unitUnits to produceDirect labour cost per hour		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line Direct labour cost per hourUnits to produceDirect labour hours requiredDirect labour hours per unitIndirect labour		enter a product of the two previous amounts		enter a product of the two previous amounts		enter a product of the two previous amounts		enter a product of the two previous amounts
select an item Direct labour hours per unitDirect labour cost per hourUnits to produceDirect labour hours requiredIndirect labour		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Total by quarter		$enter a product of the two previous amounts		$enter a product of the two previous amounts		$enter a product of the two previous amounts		$enter a product of the two previous amounts		$enter a total for the row

eTextbook and Media