Question - Parker Manufacturers is preparing its direct labor budget for the second quarter of 2011 from the following budgeted production figures: April-70,000 units; May-100,000 units; and June-110,000 units. Each unit requires 2 hour of direct labor. The hourly wage rates are expected to be $14 in April and May and $16 in June.
Instructions: Prepare a direct labor budget for the quarter, showing monthly data.