Austen Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models the Imperial, the Royal, and the Flash models (Click the icon to view the direct labor hour information.) (Click the icon to view the unit production information) Requirement Prepare a direct labor budget for the upcoming year that shows the budgeted direct labor costs for each department and for the company as a whole. Prepare the deect labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole Austen Industries Direct Labor Budget For the Upcoming Year Cutting Department, Units to be produced Mullely by Drect labor hours per und Total cutting hours required Mutely by Direct labor cost per hour Imperial Royal Flash Total for the upcoming year that shows the budgeted direct labor costs for each department and for the get for the Data table The company is currently analyzing direct labor hour requirements for the upcoming year. Cutting Assembly Estimated hours per unit: Imperial 1.4 2.6 hours per uni Royal 1.2 22 uired Flash 1.6 2.3 or cost per hour Direct labor hour rate $ 14 $ 17 cost Print Done - X s a whole. or Data table Es per Budgeted unit production for each of the products is as follows: Number of units to Product model: Imperial Royal be produced 550 730 Flash 830 st per ho