The total direct labor hours required in preparing a direct labor budget are calculated using the: a. sales budget. b. sales forecast. c. direct materials budget. d. production budget.

Answer:is correct

Option d

Production budget

Explanation:

The total direct labour hours budget are prepared using the production budget. It shows the expected amount o time in hours that are required to achieved the production budget

The direct labour hours budget =

production budget (units) * standard direct labour hours per unit

The standard direct labour hours is the expected amount amount of time a unit of the product is expected to be produced

The production budget in turn is prepared using sales budget and finished goods inventory budget.