SHERIDAN FARM SUPPLY COMPANY Direct Labor Budget

For the Six Months Ending June $30,2025$

$Mo$

Units to be Produced

Direct Labor Time $($Hours$)$ per Unit

Total Required Direct Labor Hours

Direct Labor Cost per Hour

$

$

$

$

$\backslash$table$[[$Type of Inventory,January $1,$April $1,$July $1,],[$Snare $($bags$),,8,200,12,200,18,100],[$Gumm $($pounds$),9,100,10,400,13,300,],[$Tarr $($pounds$),14,500,20,400,25,200,]]$

Direct labor: direct labor time is $15$ minutes per bag at an hourly rate of $$16$ per hour.

Selling and administrative expenses are expected to be $15\%$ of sales plus $$180,000$ per quarter.

Interest expense is $$100,000$ for the $2$ quarters.

Income taxes are expected to be $20\%$ of income before income taxes.

SHERIDAN FARM SUPPLY COMPANY Direct Labor Budget

For the Six Months Ending June $30,2025$

$Mo$

Units to be Produced

Direct Labor Time $($Hours$)$ per Unit

Total Required Direct Labor Hours

Direct Labor Cost per Hour

$

$

$

$