The estimated direct labor cost for February is closest to: Multiple Choice $456,000 $28,652 $253,460 $658,996

This question is incomplete, the complete question is;

Petrini Corporation makes one product and it provided the following information to help prepare the master budget for the next four months of operations: The budgeted selling price per unit is $110. Budgeted unit sales for January, February, March, and April are 7,500, 10,600, 12,000, and 11,700 units, respectively. All sales are on credit. Regarding credit sales, 30% are collected in the month of the sale and 70% in the following month. The ending finished goods inventory equals 30% of the following month's sales. The ending raw materials inventory equals 10% of the following month’s raw materials production needs. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $4.00 per pound. Regarding raw materials purchases, 40% are paid for in the month of purchase and 60% in the following month. The direct labor wage rate is $23.00 per hour. Each unit of finished goods requires 2.6 direct labor-hours. Manufacturing overhead is entirely variable and is $8.00 per direct labor-hour. The variable selling and administrative expense per unit sold is $1.70. The fixed selling and administrative expense per month is $70,000.

The estimated direct labor cost for February is closest to: Multiple Choice $456,000 $28,652 $253,460 $658,996

The estimated direct labor cost for February is closest to D) $658,996.

Explanation:

Estimated direct labor cost for February =

Production units in February  × Direct labor hours for each finished goods unit × Direct labor wage rate per hour

Ef  = 11020 units × 2.6 labor hours per unit ×$23 per direct labor hour

Ff= $658,996

Also

Where Production units in February = February sales units + Ending finished goods units - Beginning finished goods units

Pf = 10600 units + (12000 units*30%) - (10600 units*30%)

Pf = 10600 units+3600 units-3180 units

Pf  = 11020 units

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