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1. Determine the DM and DL budgets.
Materials Required for the Production
Materials needed for each cap: ½ yard ½ * 150 = 75 yards
Material for 150 caps = $4.00 per yard of fabric 75 * 4.00 = $300
Labor Required for the Production
Labor needed for each cap: 1 labor hour 1 * 150 = 150 labor hours
Labor hours for 150 caps = $11.00 per labor hour 150 * 11.00 = $1,650...
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