LHU Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 2.4 hours of direct labor at the rate of $20.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June.

  
The budgeted direct labor cost per unit of Product WZ would be:

	$23.20
	$5.80
→	$48.00

Budgeted direct labor cost = 2.4 direct labor-hours per unit × $20.00 per direct labor-hour = $48.00 per unit