Anthony Sandhill, Sunland & Sandhill Fabricators' production manager, has just completed the company's production budget for the first quarter. January February March Quarter 21,000 28,000 32,000 81,000 5,600 6,400 7,200 7,200 Budgeted unit sales + Budgeted ending inventory Total units required - Beginning inventory Budgeted production 26,600 34,400 39,200 88,200 2,400 5,600 6,400 2,400 24,200 28.800 32.800 85,800 Each brick requires 12 minutes to produce, and Anthony expects to pay workers $18 per direct labor hour in the coming year. Prepare Sunland & Sandhill's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, eg. 0.35 & all other answers to decimal places, e.g. 5,275. Convert minutes to hour for calculation, e.g. 15 minutes is 0.25 hours.) January February March