Forty winks corporation manufactures night stands. the production budget shows that forty winks corporation plans to produce 2 comma 000 night stands in march and 1 comma 300 night stands in april. each night stand requires 0.5 direct labor hours in its production. forty winks corporation has a direct labor rate of $ 13.00 per direct labor hour. what is the total combined direct labor cost that forty winks corporation should budget in march and april? a. $36,400b. $27.300c. $12.600d. $14,700

$21,450

Explanation:

In March,

Total direct labor hours required:

= Production budget × Direct labor hour required per unit

= 2,000 × 0.5

= 1,000 hours

Total direct labor cost = Total direct labor hours required × Direct labor hour per rate

                                     = 1,000 hours × $13

                                     = $13,000

In April,

Total direct labor hours required:

= Production budget × Direct labor hour required per unit

= 1,300 × 0.5

= 650 hours

Total direct labor cost = Total direct labor hours required × Direct labor hour per rate

                                     = 650 hours × $13

                                     = $8,450

Combined direct labor cost = $13,000 + $8,450

                                              = $21,450

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order:

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