A company employs 28 production workers for 40 hours per week.

A company employs 28 production workers for 40 hours per week. The workers are paid $6 per hour during normal time and an overtime premium of 20%. It is anticipated that the employees will work at 95% efficiency.

Budgeted production for next week is 608 units and each unit requires 2 direct labour hours.

What is the direct labour cost budget for the week?