Sherwood, Inc. makes pet crates. Planned production in units for the first three months of the coming

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Sherwood, Inc. makes pet crates. Planned production in units for the first three months of the coming year is:
January ....30,150
February ..29,300
March ...31,450
Each crate takes 0.4 direct labor hours. The average wage is $18 per hour.

Required:
Prepare a direct labor budget for the months of January, February, and March, as well as the total for the first quarter.

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