A B C D E F H ABC company is preparing its Direct Labour budget for January, February and March 9 and has collected and assembled the following inputs, assumptions and information. 10 The company pays its workforce a fixed, garanteed number of hours each month, and pays 11 overtime on any hours above that. 12 13 14 Budgeted Units to manufacture January February March 15 Direct Labour cost per hour 16 Direct Labour hours per unit 17 Total regular Direct Labour hours garanteed per month 18 Overtime premium on any hours above garanteed hours 19 20 21 22 23 24 25 26 27 28 29 30 31 2 2 2 2 2 2 2 &&&&&& 32 33 Test Ready 7.500 8,250 7,400 Units $18.00 $18.00 $19.00 per hour 0.50 0.50 4,000 4,000 1.5 1.5 0.50 hours per unit 4.000 hours garantted per month 1.5 times cost per hour REQUIRED: In the area provided, prepare ABC Company's Direct Labour budget/schedule. Some of the year total amounts cells already have calculations. Please ensure you complete any schedule's "total" amounts as and where Marks are based on arriving at correctly calculated amounts. necessary. Cell referencing is, as always, encouraged. ABC Company Direct Labour Cost Budget For the Quarter ending March 31, 2021 provide line item descriptions January February March Total