4. Each finished good of WFU Corporation must go through two departments, Production and Finishing. The employees in the Production Department are paid an hourly wage of $10, while the Finishing Department employees are paid an hourly wage of $9. The time spent in each department for the products are shown below. Prepare a direct labor cost budget for 20Y6, rounding hours to the nearest whole hour. Production Finishing Product MSA 1.75 2.00 Product MA 1.50 1.00