Company produces asphalt roofing materials. The production budget in bundles for Pendel's most popular weight of asphalt shingles is shown for the following months:
_________________Units
March.....................4,000
April.....................13,000
May.....................14,400
June.....................17,000
Each bundle produced requires (on average) 0.40 direct labour hour. The average cost of direct labour is $20 per hour.
Required:
Prepare a direct labour budget for March, April, and May, showing the hours needed and the direct labour cost for each month and in total.