Use the above information to answer the question in B

12 Production process for Garden Sales requires an average of 2.25 hours per unit. Determine the company' direct labor budget for the upcoming quarter. Garden Sales must pay its work force $13 an hour for at least 18,000 hours for a month. Any hours worked beyond the 18,000 hours are paid time and a half to a max of 22,000 hours (18,000 regular hours plus 4,000 overhead hours). For any direct labor hours over 22,000 a month, the company must pay for a contract service $26 an hour to use their people. a) Complete the direct labor budget below. Report hours in whole hours (round up) and costs in whole dollars. 26 Soo Required production in units Direct labor time per unit (hours) Total direct labor-hours needed Hours at base labor rate ($13) Hours at overtime rate ($19.50) Hours at contract rate $26 Labor costs at base rate Labor costs at overtime rate Labor costs at contract rate Total direct labor cost Direct Labor Budget April May June Quarter 4,16T to 835 2.25 2.25 2.25 2.25 20626 24,379 4.625 IK000 6.000 MODO Ibinal 2,374 234,000 1900 190125 IS1202 16000 161,731 2857202131,21 1110,125 Isuq oby b) Garden Sales is consider hiring one part-time employee for $15 per hour. To hire this employee, the employee would be guaranteed 80 hours of work each month. This employee could work as much as 200 hours (80 minimum hours plus 120 additional hours) each month at the same rate of $15 per hour. The employee's hours would reduce the hours they of overtime and/or contract hours they would have to pay. Should Garden Sales hire the employee? Should Garden Sales hire a second employee under the same arrangement? Show your calculations to support your