The Walton Toy Company manufactures a line of dolls and a doll dress sewing kit. Demand for the dolls is increasing, and management requests assistance from you in determining an economical sales and production mix for the coming year. The company has provided the following data:

Product	Demand Next year (units)	Selling Price per Unit	Direct Materials	Direct Labor
Debbie	51,000	$15.50	$4.40	$2.70
Trish	43,000	$ 6.00	$1.20	$1.20
Sarah	36,000	$25.00	$6.59	$4.50
Mike	40,000	$11.00	$2.10	$3.30
Sewing kit	326,000	$ 8.10	$3.30	$0.90

The following additional information is available:

a.	The companys plant has a capacity of 118,450 direct labor-hours per year on a single-shift basis. The companys present employees and equipment can produce all five products.
b.	The direct labor rate of $6 per hour is expected to remain unchanged during the coming year.
c.	Fixed costs total $530,000 per year. Variable overhead costs are $3 per direct labor-hour.
d.	All of the company's nonmanufacturing costs are fixed.
e.	The companys finished goods inventory is negligible and can be ignored.

2. Calculate the the total direct labor-hours that will be required to produce the units estimated to be sold during the coming year. (Do not round intermediate calculations.) Product Total Hours Debbie Trish Sarah Mike Sewing Kit Total hours required