[soadh]

How do you calculated the direct labour hour rate per unit, I'm given the direct labour £ 300,000 and total budgeted direct labour hours is 30,000 hours, budgeted units produced is 400

[bunnyKutty]

Direct Labour cost = 300,000
Direct labour hours = 30,000
Budgeted units = 400

Direct labour hour rate per unit = Direct labour cost/(Direct labour hours * budgeted units)
= 300,000/(30,000 * 400)
= 0.025 per hour per unit