XYZ Company is working on its direct labor budget for the next quarter (January, February and March). Each unit of product requires 0.4 hours (24 minutes) of direct labor. The direct labor normal rate is $5 per direct labor-hour. The company's direct labor work force consists of permanent employees who are guaranteed to be paid for at least 1,800 hours of work each month. If the number of required direct labor hours is less than this number, the workers are paid for 1,800 hours any way. Any hours worked in excess of 1,800 hours in a month are paid at the rate of 1.5 times the normal hourly rate for direct labor. The production budget calls for producing 5,000 units in January, 4,000 units in February, and 6,000 units in March. What would be the budgeted total direct labor cost for the quarter? Select one: a $46,200 b. $39,600 c. $30,000 d. None of the given answers e. $33,000 Question 12 Not yet answered Masked out of 12 Use Table 1 to answer this question. XYZ Corporation has provided the following data from Its activity-based costing system (Table 1). The company makes 430 units of product ABA a year, requiring a total of 650 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the average cost of product ABA is closest to: Select one: a. $94.11 per unit. b. $89.72 per unit. c. none of the given answer. d. $92.78 per unit. e. $65.18 per unit. Activity Cost Pool Assembly Processing orders Inspection Table 1 Total Cost $ 942,480 85,050 $ 126,854 Total Activity 66,000 machine-hours 1,800 orders 1,820 inspection-hours