OBJECTIVE $2$ Exercise $9-22$ Direct Labour Budget

CPA $3\mathrm{.}2\mathrm{.}1$;$3\mathrm{.}2\mathrm{.}2$ Typefast Inc. manufactures computer keyboards. The following is Typefast's production budget figures:

lirect labour cost in ber $=$$$275,400$ for the fourth quarter of the calendar year:

$\backslash$table$[[,$Units$],[$October$,35,000],[$November$,42,000],[$December$,51,000]]$

On average each keyboard is expected to require $0\mathrm{.}30$ direct labour hours to produce. Direct labour costs the company $$18$ per hour.

Required:

Prepare a direct labour budget for October, November, and December, showing the hours needed and the direct labour cost for each month and in total.