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The direct labor budget of Small Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor-hours: First Quarter Second Third Fourth

The direct labor budget of Small Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor-hours:

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First Quarter Second Third Fourth Quarter Quarter Quarter Budgeted direct labour-hours 6,900 6,700 7,100 7,300SMALL CORPORATION Manufacturing Overhead Budget First Quarter Second Quarter Third Quarter Fourth Quarter Year Variable manufacturing overhead 0 Fixed manufacturing overhead 0 Total manufacturing overhead 0 0 0 0 0 Less depreciation 0 Cash disbursements for manufacturing overhead

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