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Exercise 13-9 Blue, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calen

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Quarter
1 2 3 4 Year
Budgeted production(units) 20200 25290 35420 30430
Direct labor hour per unit 1.70 1.70 1.70 1.70
Total Direct labor hour required 34340 42993 60214 51731
Wages rate per hour $17 17 19 19
Direct labor budget $583,780 $730,881 $1,144,066 $982,889 $3,441,616
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