Branson Belts makes handcrafted belts. The company budgets production of 4,500 belts during the second quarter. Each belt requires 4 direct labor hours, at a cost of $17 per hour. Prepare a direct labor budget for the second quarter. Units to produce BRANSON BELTS Direct Labor Budget Direct labor hours needed Cost of direct labor Second Quarter 4,500 units
Master Budget
A master budget can be defined as an estimation of the revenue earned or expenses incurred over a specified period of time in the future and it is generally prepared on a periodic basis which can be either monthly, quarterly, half-yearly, or annually. It helps a business, an organization, or even an individual to manage the money effectively. A budget also helps in monitoring the performance of the people in the organization and helps in better decision-making.
Sales Budget and Selling
A budget is a financial plan designed by an undertaking for a definite period in future which acts as a major contributor towards enhancing the financial success of the business undertaking. The budget generally takes into account both current and future income and expenses.
![Branson Belts makes handcrafted belts. The company budgets production of 4,500 belts during the second quarter. Each belt requires
4 direct labor hours, at a cost of $17 per hour.
Prepare a direct labor budget for the second quarter.
Units to produce
BRANSON BELTS
Direct Labor Budget
Direct labor hours needed
Cost of direct labor
Second Quarter
4,500 units
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![The production budget for Manner Company shows units to produce as follows: July, 620; August, 680; and September, 540. Each unit
produced requires two hours of direct labor. The direct labor rate is budgeted at $20 per hour in July and August, but is budgeted to
be $21 per hour in September.
Prepare a direct labor budget for the months July, August, and September.
Units to produce
Direct labor hours needed
Cost of direct labor
MANNER COMPANY
Direct Labor Budget
July
620
August
680
eptember
540 units](/v2/_next/image?url=https%3A%2F%2Fcontent.bartleby.com%2Fqna-images%2Fquestion%2F5eca8416-d7c5-41c2-9b8c-071af8113046%2Fcefcefb2-43fd-4867-9b12-43610bb4e4b8%2Fkzb4ydt_processed.png&w=3840&q=75)
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