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Vandelay's plant has a capacity for 1,000,000 labor hours (DLH). The company has received order requests for 20,000 units of the Lloyd Braun and 12,000

Vandelay's plant has a capacity for 1,000,000 labor hours (DLH). The company has received order requests for 20,000 units of the Lloyd Braun and 12,000 units of the Newman.

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To meet the demand for the Newman s t ale, how many direct labor hours are needed in total?

PER UNIT Direct Materials Direct Labor ($20/hr) Variable OH ($10/mhr) Fixed OH Total Prod Cost per Unit The Lloyd Braun 600 650 1,000 800 3,050 The Newman 750 1,000 1,150 1,000 3,900 Sales Price per Unit $4,000 $5,000

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