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Due to the high automation of processes, the Production Manager indicates it takes 0.60 hours of direct labor to produce as a result completed a "trimmer" 20V and 0.40 hours the battery manufacture with operating the same. The cost of direct labor is $ 15 per hour for employees of the line of "trimmer" and $ 17 for those working with the battery. Each employee can work 475 hours per quarter.
The budgeted production per quarter for the year 20X6 is as follows:
Requested:
1. Prepare the budget for direct labor per quarter for the (year) 20X6 for the manufacture of both products.
2. Indicate the approximate number of employees that will be needed by quarter based on the total hours that each one can work.
3. What should the company do not have to lay off employees from quarter to quarter due to fluctuations in production and thus maintain the morale and productivity of their employees?
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