The direct costs are the total of the material and the labour.
The material costs per unit are given in the question. The labour costs are calculated by multiplying the hours for each unit times the cost per hour of $6, which is also given in the question.
The direct costs are the total of the material and the labour.
The material costs per unit are given in the question. The labour costs are calculated by multiplying the hours for each unit times the cost per hour of $6, which is also given in the question.