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Direct Labor Budget Evans Company produces asphalt roofing materials. The production budget in bundles for Evans most popula

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Ans. EVANS   COMPANY
Direct   Labor Budget
For March, April and May
March April May Total
Units to be produced 6000 19500 21600 47100
Direct labor time per unit (hours) 0.40 0.40 0.40 0.40
Total hours needed 2400 7800 8640 18840
Cost per hour $30 $30 $30 $30
Total direct labor cost $72,000 $234,000 $259,200 $565,200
*Total hours needed = Units to be produced * Direct labor time per unit (hours)
*Total direct labor cost = Total hours needed *Cost per hour
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