=+f. Direct labor requirements:

King:

Framing Department. . . . . . . . . . . . . . . 2.5 hrs. at $12 per hr.

Cutting Department. . . . . . . . . . . . . . . 1.5 hrs. at $11 per hr.

Upholstery Department. . . . . . . . . . . . 2.4 hrs. at $14 per hr.

Prince:

Framing Department. . . . . . . . . . . . . . . 1.8 hrs. at $12 per hr.

Cutting Department. . . . . . . . . . . . . . . 0.5 hrs. at $11 per hr.

Upholstery Department. . . . . . . . . . . . 2.0 hrs. at $14 per hr.

Instructions 1. Prepare a sales budget for August.

2. Prepare a production budget for August.