Rodriguez, Inc., is preparing its direct labour budget for 2012 from the following production budget based on a calendar year.
|
Quarter
|
Units
|
Quarter
|
Units
|
|
1
|
20,000
|
3
|
35,000
|
|
2
|
25,000
|
4
|
30,000
|
Each unit requires 1.6 hours of direct labour.
Instructions
Prepare a direct labour budget for 2012. Wage rates are expected to be $15 for the first
2 quarters and $16 for quarters 3 and 4.