登录之后可查看解析

This would be the total budgeted direct labor dollars for a production of 8,500 units; but February's budgeted production is 8,000 units.
This would be the total budgeted direct labor dollars for a production of 10,800 units; but February's budgeted production is 8,000 units.
The production level for February is going to be 8,000 units. Each unit requires $13.50 ($6.75 per hour × 2.0 hours) labor dollars in Department 1 and $6.00 ($12.00 per hour × 0.5 hours) labor dollars in Department 2. In total each unit requires $19.50 labor dollars. For February's production of 8,000 units, the total budgeted direct labor dollars should be $156,000 ($19.50 × 8,000).
This is the amount for March. See the correct answer for a complete explanation.