Knowledge Check 01 Companies prepare direct labor budgets to avoid labor shortages determine the direct labor-hours per unit ensure timely supply of raw materials reduce inventories Knowledge Check 02 Pro Clean Company, a manufacturer of hand sanitizers, intends to produce 40.000 units in the third quarter and 35,000 units in the fourth quarter. Each unit requires 0.50 direct labor-hours (DLHS) and the cost of direct labor per hour is $18. What would be the total direct labor cost for the fourth quarter? $355,000 $360,000 $300,000 $315,000