Swinger's Porch Swings Swinger's Porch Swings makes custom porch swings The standard swing requires 10 linear feet of wood and 5 hours of labor Customers can add cup holders and/or a stain before the swing is finished with a clear coat. Adding cup holders requires 1 additional hour of labor and no additional direct materials Adding stain requires $25 of stain per swing and 2 additional hour of labor. Swings can be made of pine, oak or teak Pine costs $5 per linear foot Oak costs $12 per linear foot Teak costs $15 per linear foot Swing builders are paid $60/hour Estimated monthly Direct Labor Hours are 430 Overhead is allocated based on direct labor dollars Total indirect product costs are as follows: Description of Cost Rent for the workshop Depreciation on machinery Indirect Materials Indirect Labor Indirect Product Costs Cost $10,000 $8,540 $8,000 -$7,000 Over how many direct labor dollars will FOH be allocated? 21,500 33,540 25,800 430