4. The budgeted unit sales of O'Brien Vineyards for the upcoming quarter are provided below: July Production in 24.000 August 28,000 September 22,000 Units It takes 0.25 hours (15 minutes) to bottle, cork and label one bottle of Pinot Noir. Labor rate is $12.00 per direct labor hour. O'Brien Vineyards has a no layoff policy and expects to pay a minimum 8,000 hours per month. +Prepare the direct labor Budget July August September 22,000 0.25 Units of Production Direct labor per unit Labor hours required Guaranteed labor hours Labor hours paid Hourly wage rate Total cash disbursements