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The Shoe For You Company manufactures two types of shoes; dress and casual shoes. For the month of May, the company plans to produce 19,500

The Shoe For You Company manufactures two types of shoes; dress and casual shoes. For the month of May, the company plans to produce 19,500 pairs of dress shoes and 17,000 pairs of casual shoes. Both types of shoes are produced in the assembling and finishing departments. The direct labor rates for assembling and finishing departments are $15.00 per hour and $19.00 per hour respectively. The following table indicates the amount of direct labor hours required for each type of shoe:

Assembling Finishing
Dress shoes 30 minutes per pair 15 minutes per pair
Casual shoes 30 minutes per pair 30 minutes per pair

Calculate the budgeted direct labor cost.

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