The Human Resources Department has indicated that the Direct Labour Cost per hour is $7.50 and the Production Department has indicated that the # of Direct Labour Hours per unit is 0.90.

• Please prepare the Direct Labour Budget:

Direct Labour Budget
For the Year Ended December 31, 2019
	Q1	Q2	Q3	Q4	Year
Required Production in cases
Total direct labour hours needed
Total direct labour cost

Brookes Inc. has determined that the Variable Overhead Rate per Direct labour hour is $1.75 and the fixed manufacturing overhead is $6,200 per quarter and depreciation is $1,500.

• Please prepare the Manufacturing Overhead Budget

Manufacturing Overhead Budget
	Q1	Q2	Q3	Q4	Year
Budgeted direct labour hours
Variable overhead rate	$1.75	$1.75	$1.75	$1.75	$1.75
Variable manufacturing overhead
Fixed manufacturing overhead
Total manufacturing overhead
Less: Depreciation
Cash disbursement for manufacturing overhead