- / 13.3 INT Question 12 of 12 View Policies Current Attempt in Progress Swifty Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. January February March April May Estimated unit sales 9,840 11.480 10.660 9,020 9,020 $47.5 $50 $47.5 $47.5 $47.5 Unit selling price Direct labor hours per unit Direct labor cost per hour 2.0 2.0 1.5 1.5 1.5 $8.0 $8.0 $8.0 $9.0 $9.0 Swifty has a labor contract that calls for a wage increase to $9.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Switty expects to begin the year with 14.432 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 40% of the second following month's sales. Question 12 of 12