Answer:
The budgeted direct labor hours is 2,551.83 direct labor hours
Explanation:
The computation of the budgeted number of direct labour hours is shown below:
= Total estimated manufacturing overhead for the year ÷ predetermined overhead rate
= $47,362 ÷ $18.56
= 2,551.83 direct labor hours
Hence, the budgeted direct labor hours is 2,551.83 direct labor hours
Hence, the same is to be considered