e. Direct labor requirements for one grill: Backyard Chef: Stamping Department 0.60 hr. at $17 per hr. Forming Department 0.80 hr. at $14 per hr. Assembly Department 2.0 hrs. at $12 per hr. Master Chef: Stamping Department .80 hr. at $17 per hr. Forming Department 1.50 hrs. at $14 per hr. Assembly Department 2.50 hrs. at $12 per hr. f. Outdoor Chef Grill Company budgeted the following costs for anticipated production in October. The list below includes fixed MOH expenses and Fixed S&A expenses Advertising Expenses $24,000 Sales monthly salary (not commission) $7,500 Factory Insurance $5,000 Production Supervisor Salary $4,900 Executive officer salaries $25,000 Indirect Labor Salaries for Quality Control $2,800 Factory Depreciation $4,000 Corporate Office Building Depreciation, $3,000 Total estimated VMOH expenses are $431,000 for the month of October. VMOH expenses are allocated to the products based on a single PDOR rate using the allocation base, Direct Material Cost. FMOH is assigned to the products based on DL hours. Note: You will have two PDOR's for this assignment