Petersons Planters Inc.budgeted the following amounts for the coming year. Petersons 公司来年预算资料如下 Beginning inventory, finished goods $ 10,000 Cost of goods sold 400,000 Direct material used in production 100,000 Ending inventory, finished goods 25,000 Beginning and ending work-in-process inventory Zero 产成品期初存货 $ 10,000 产品销售成本 400,000 生产耗用直接材料 100,000 产成品期末存货 25,000 在产品期初、期末存货 0 CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants Overhead is estimated to be two times the amount of direct labor dollars、The amount that should be budgeted for direct labor for the coming year is 预计制造费用相当于直接人工金额的两倍。请问来年的直接人工预算额应该是多少？