Mathematics · Budgeting

Each unit of product Echo takes five direct labour hours to make. Quality standards are high, and 8% of units are rejected after completion as sub-standard. Next month's budgets are as follows: Opening inventories of finished goods: 3,000 units Planned closing inventories of finished goods: 7,600 units Budgeted sales of Echo: 36,800 units All inventories of finished goods must have successfully passed the quality control check. What is the direct labour hours budget for the month?