Answer:
The total direct labor budgeted cost together for September and October=$612,000
Explanation:
The total direct labor budgeted cost for September and October can be expressed as;
1). Budget for September
Total direct labor budgeted cost=Direct labor rate×number of desks produced×production time per desk
where;
Direct labor rate=$12 per direct labor hour
Number of desks produces=800 desks
Production time per desk=30 direct labor hours
replacing;
Total direct labor budgeted cost=Direct labor rate×number of desks produced×production time per desk
Total direct labor budgeted cost for September=(12×800×30)=$288,000
Total direct labor budgeted cost for September=$288,000
2). Budget for October
Total direct labor budgeted cost=Direct labor rate×number of desks produced×production time per desk
where;
Direct labor rate=$12 per direct labor hour
Number of desks produces=900 desks
Production time per desk=30 direct labor hours
replacing;
Total direct labor budgeted cost=Direct labor rate×number of desks produced×production time per desk
Total direct labor budgeted cost for October=(12×900×30)=$324,000
Total direct labor budgeted cost for October=$324,000
Total budgeted cost for September and October=(288,000+324,000)=$612,000
The total direct labor budgeted cost together for September and October=$612,000
