22 Dec Direct professional labour budget for the months o
Direct professional labour budget for the months of May and June:May JuneBudgeted hours 6 000 8 000One-hour visits (hrs x 0.2 x 1) 1 200 1 600Half-hour visits (hrs x 0.8 x .5) 2 400 3 200Total direct professional labour 3 600 4 800Hourly wage rate for dentists $200 $200Total direct professional labour cost $720 000 $960 000
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