Selva Inc. makes keyboards for tablets. Planned production in units for the first three months of the coming year are:
January .................. 43,800
February ................. 41,000
March .................... 50,250
Each crate takes 0.3 direct labour hours. The average wage is $18 per hour.
Required:
Prepare a direct labour budget for the months of January, February, and March, as well as the total for the first quarter.