
If major brands, inc., a clothing manufacturer, is planning to sell 9,000 jackets during february and its production is estimated at 8,700 jackets during february. Â the total amount to be budgeted for manufacturing overhead for february is $26,100.
Using this formula to find the Total direct labor cost
Total direct labor cost =Estimated production × Direct labor hours × Price for Direct  labor hours
Let plug in the formula
Total direct labor cost = 8,700 jackets x 0.25 hours x $12 per hour
Total direct labor cost = $26,100
Therefore the Total direct labor cost is $26,100.
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