Sammy Chum, the owner of SC Limited, prepared the following 2019 direct labor budget: SC Limited Direct Labor Budget For the Year Ended November 30, 2019 Q1 Q2 Q3 Q4 Budgeted Direct Labor Hours 33,000 27,000 48,000 45,000 Direct Labor Cost per Direct Labor Hour $12 $18 $10 $11 Budgeted Direct Labor Costs $396,000 $486,000 $480,000 $495,000 For 2019, Sammy budgets $413,100 of manufacturing overhead. The budgeted manufacturing overhead cost is normally allocated based on the budgeted direct labor hours.