Panda would hire ten (10) highly skilled BPA workers as employees that will earn a monthly salary of R12 000. Based on the projected production levels the approximate equivalent rate is R75 per hour. The prospective BPA workers have been unemployed for over two years due to an over-supply of their skills in the market. The BPA workers are willing to accept a salary lower than the industry market value just for employment prospects. The market-based salary of BPA workers is twice the amount that Panda is offering. It takes 0.35971897 hours of direct BPA labour to complete one unit.

Calculate the direct labour for the variable product cost