Laughton Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models, which are the Flash, the Regal, and the Imperial models. The company is currently analyzing direct labor hour requirements for the upcoming year.

________________________________________________________CuttingAssembly

Estimated hours per unit:

Flashes ................................................................................................ 1.6.................2.4

Regals ................................................................................................. 1.1.................2.1

Imperials ..............................................................................................1.0.................2.0

Direct labor hour rate .........................................................................$10.................$12

Budgeted unit production for each of the products is as follows:

________________________________________________Number of units to be produced

Product model:

Flashes .................................................................................................... 590

Regals ..................................................................................................... 760

Imperials ................................................................................................. 810

Requirement

Prepare a direct labor budget for the upcoming year that shows the budgeted direct labor costs for each department and for the company as a whole.