1. For CARLA VISTA Company, units to be produced are 5,900 in quarter 1 and 8,260 in quarter 2. It takes 1.6 hours to make a finished unit, and the expected hourly wage rate is $15 per hour. Prepare a direct labor budget by quarters for the 6 months ending June 30, 2022. (Round "Direct labor time (hours) per unit" answers to 1 decimal place, e.g. 2.5.)

2. For Blossom Inc., variable manufacturing overhead costs are expected to be $24,800 in the first quarter of 2022, with $6,200 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $49,600 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year.

3. Crane Company has completed all of its operating budgets. The sales budget for the year shows 52,000 units and total sales of $2,340,000. The total unit cost of producing one unit is $20. Selling and administrative expenses are expected to be $312,000. Interest is estimated to be $10,400. Income taxes are estimated to be $208,000. Prepare a budgeted multiple-step income statement for the year ending December 31, 2022.