Please see question attached

The direct labor expense for Sippican is $351,000 Can you please help me derive how that answer was calculated? Pertinent information below: 1 The full compensation, including fringe benets, for direct and indirect employees (other than engineers) was $3,900 per month. Employees worked an average of 20 days per month {holidays and vacations accounted for the remaining 2-3 business days per month). Valves Puma Flow Controllers Total Production (units) 7,500 12,500 4,000 24,000 Direct labor per unit 0.38 DL hours 0.50 DL hours 0.40 DL hours A setup had to be performed each time a batch of components was machined in a production run. Each component in a product required a separate production run to machine the raw material or purchased part to the specications for the product. Workers often operated several of the machines simultaneously once they had set up the machine. Because of the large number of setups, Sippican had dedicated about 25% of its production workforce to focus exclusively on setups. Some production workers did not operate any machines; they performed only manual assembly work. Their assembly time per product was included in the direct laborwhour estimates for each product. Sippican operated two Wt hour sl'ii's each weekday. Each shift employed 45 production and assembly workers, plus t5 setup workers. Workers received two 15 minute breaks each day. They received an average of 3!] minutes per day for training and education activities, and all the workersproduction. assembly. and setup~spent 30 minutes each shift for preventive maintenance and minor repair of the machines