The Production Department of Craig

	January	February	March
Units to be produced	550	620	820

Manufacturing has prepared the following schedule of units to be produced over the first quarter of the upcoming year:

Complete the following direct labor budget to compute the hours and costs for January, February, March, and for the quarter in total. Begin by computing the hours, then compute the cost,

****Each unit requires 3.0 hours of Direct Labor. Direct Labor workers are paid an average of $16 per hour. How much direct labor will be budgeted in January, February, March, and for the quarter in total?***

	January	February	March	Quarter
Units to be produced
Multiply by: Direct labor hour per unit
Total hours required
Multiply by: Direct labor cost per hour
Total direct labor cost

The hours required in January are ____

The hours required in February are ____

The hours required in March are ____