Respuesta :
Answer:
Jan = $306 in direct labour costs
Feb = $272 in direct labour costs
March = $357 in direct labour costs
Total for the quarter = $935 in direct labour costs
Explanation:
0.4 hours is 24 minutes
January
= 24 700 units / 24 minutes = 1029 Â
1029 minutes would be required for 24 700 units
1029 minutes / 60 = 17.15 hours. We round up to 18 hours
18 hours* $17 per hour = $306
Therefore, $306 in direct labour costs  in January
February
= 22 000 units / 24 minutes = 917 Â
917 minutes would be required to produce 22 000 units
917 minutes / 60 = 15.3 hours. We round up to 16 hours
16 hours * $17 per hour = $272
Therefore, $272 in direct labour costs  in February
March
= 30 200 units / 24 minutes = 1258 Â
1258 minutes would be required to produce 30 200 units
1258 minutes / 60 = 20.97 hours. We round up to 21 hours
21 hours * $17 per hour = $357
Therefore, $357 in direct labour costs  in March
Total for the quarter = 306 + 272 + 357 = 935
$935 in direct labour costs  for the first quarter
Answer:
The direct labor costs for January ,February and March are  $ 167960
 $ 149600 and $ 205360 and total is   $ 522,920 Â
The direct labor hours for January ,February and March are  9880         8800 and 12080  . Total Direct Labor hours are 30760
Explanation:
Tulum Inc.
Direct Labor Budget Â
              January       February      March     Total
Units        24,700         22,000        30,200     76,900
DLH per unit   0.4            0.4            0.4
DLHs         9880         8800         12080      30760
Wage/hr       $ 17           $ 17          $ 17
Wages      $ 167960      $ 149600       205360     $ 522,920 Â
The direct labor costs for January ,February and March are  $ 167960
 $ 149600 and $ 205360 and total is   $ 522,920 Â
The direct labor hours for January ,February and March are  9880         8800 and 12080  . Total Direct Labor hours are 30760