3-4 Kouba Corporation is working on the Direct Labor Budget for the next two months. Each unit of output requires 0.23 direct labor hours. The direct laborr is $11.20 per direct labor hour. The production budget calls for producing 4,000 units in April and 3,400 units in May. The company guarantees its dirct labor workers a 40-hour paid work week, With the number of workers currently employed, that means that the company is committed to paying its direct labor force at least 920 hours in total each month even if there is not enough work to keep them busy. REQUIRED CONSTRUCT THE DIRECT LABOR BUDGET FOR THE NEXT TWO MONTHS USING THE FORMAT SUPPLIED ON THE NEXT PAGE