The first$$ worker,

ArianaAriana$,$

has been making wedding cakes for $20$ years and is paid

$ $38$$$38$

per hour. The second$$ worker,

VernVern$,$

is less experienced and is paid

$ $23$$$23$

per hour. One wedding cake$$ requires, on$$ average,

$1010$

hours of labor. The budgeted direct labor quantities for one cake are as$$ follows:

$$

Quantity

Ariana

$5$ hours

Vern

$5$ hours

Total

$10$ hours

That$$ is$,$ each cake is budgeted to require

$1010$

hours of direct manufacturing$$ labor, composed of$50\%$ of

ArianaAriana$\text{'}$s

labor and$50\%$ of

VernVern$\text{'}$s$,$

although sometimes

ArianaAriana

works more hours on a particular cake and

VernVern

$$less$,$ or vice$$ versa, with no obvious change in the quality of the cake.