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Daniel Blossom, Waterway & Blossom Fabricators' production manager, has just completed the company's production budget...

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Accounting

Daniel Blossom, Waterway & Blossom Fabricators' production manager, has just completed the company's production budget for the first quarter.
\table[[,January,February,March,Quarter],[Budgeted unit sales,23,000,28,000,32,000,83,000],[+ Budgeted ending inventory,5,600,6,400,6,800,6,800],[Total units required,28,600,34,400,38,800,89,800],[- Beginning inventory,2,800,5,600,6,400,2,800],[Budgeted production,25,800,28,800,32,400,87,000]]
Each brick requires 12 minutes to produce, and Daniel expects to pay workers $20 per direct labor hour in the coming year.
Prepare Waterway & Blossom's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, e.g.0.35 & all other answers to 0 decimal places, e.g.5,275. Convert minutes to hour for calculation, e.g.15 minutes is 0.25 hours.)
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