ABC company is preparing its Direct Labour budget for January, February and March and has collected and assembled the following inputs, assumptions and information. The company pays its workforce a fixed, garanteed number of hours each month, and pays overtime on any hours above that. January February March Budgeted Units to manufacture 7,500 8,250 7,400 Units Direct Labour cost per hour $18.00 $18.00 $19.00 per hour Direct Labour hours per unit 0.50 0.50 0.50 hours per unit Total regular Direct Labour hours garanteed per month 4,000 4,000 4,000 hours garantted per month Overtime premium on any hours above garanteed hours 1.5 1.5 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 necessary. Marks are based on arriving at correctly calculated amounts. Cell referencing is, as always, encouraged. ABC Company Direct Labour Cost Budget For the Quarter ending March 31, 2021 Total Direct Labour Cost January February March Total 0