Direct Labor Budgeting Super Rich Chocolate Company makes and sells two kinds of candy: chocolate peanut bars and caramel bars. The production budget for the next three months for each of the bars is as follows:

From experience, Super Rich’s management knows that it takes approximately 20 minutes to make a box of chocolate peanut bars and 30 minutes to make a box of caramel bars.
Super Rich pays its direct labor employees $8 per hour.
Prepare a direct labor budget for each of the two products in both hours and costs for January, February, and March.

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January February March Boxes of Chocolate Boxes of Caramel Peanut Bars Bars 690 720 860 490 910 640