available for the year $2020.$

$($Click the icon to view the information.$)($Click the icon to view the December $31,2020$ production budget in units.$)$ manufacturing labor costs budget $($label it Schedule $4)$ for the year ending December $31,2020.$

$($a$).$ Begin by calculating the direct materials usage budget in quantity and then in dollars $($label it Schedule $3$A$)$ for the year ending December $31,2020.$

Schedule $3$A: Direct Material Usage Budget in Quantity and Dollars

for the Year Ending December $31,2020$