Total budgeted direct labor costs


Alpha Caps Company has budgeted production of 4,000 units in January. Each unit requires 1.5 hours of labor. The standard labor rate is $8.00 per hour. How much are total budgeted direct labor costs for January?

a) $48,000

b) $32,000

c) $64,000

d) $16,000

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Accounting Basics: Total budgeted direct labor costs
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