Dalton Inc. produces and sells three products. Unit data concerning each product is shown below.     Product     D   E   F Selling price   $199.35   $311.50   $262.70 Direct labor costs   37.10   107.10   43.40 Other variable costs   96.00   82.00   148.00 The company has 2,100 hours of labor available to build inventory in anticipation of the company’s peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $14.             (a) Determine the number of direct labor hours per unit. (Round answers to 2 decimal places, e.g. 52.75.)     Direct labor Product D      hours per unit Product E      hours per unit Product F      hours per unit

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Chapter2: Building Blocks Of Managerial Accounting
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Dalton Inc. produces and sells three products. Unit data concerning each product is shown below.

   
Product
   
D
 
E
 
F
Selling price   $199.35   $311.50   $262.70
Direct labor costs   37.10   107.10   43.40
Other variable costs   96.00   82.00   148.00

The company has 2,100 hours of labor available to build inventory in anticipation of the company’s peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $14.
 
 
 
 
 
 

(a)

Determine the number of direct labor hours per unit. (Round answers to 2 decimal places, e.g. 52.75.)

   
Direct labor
Product D  
 
 hours per unit
Product E  
 
 hours per unit
Product F  
 
 hours per unit
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