Cost of Materials/Direct Labor Definition of One Unit (one average-sized rain garden): Direct labor (wage per hour) Time (in hours) to make one unit Direct labor cost per unit ($) $12.005.5hr $66.00 TOTAL$66.00 Material DescriptionCost /QuantityCost per Unit ($) plants $60 x10$600 mulch$3.99x15$60 topsoil$5.99x25$150 TOTAL$810 TOTAL MATERIALS/DIRECT LABOR $876 8
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