Austin, Inc. manufactures model airplane kits and projects production at 150,120,350, and 550 kits for the next four quarters. (Click the icon to view the manufacturing information.) to two decimal places. Round other amounts to the nearest whole number. Direct Labor Budget For the Year Ended December 31 Direct labor hours needed for production Budgeted direct labor cost VOH cost per kit Budgeted VOH Budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate Austin, Inc. manufactures model airplane kits and projects production at 150,120,350, and 550 kits for the next four quarters. (Click the icon to view the manufacturing information.) to two decimal places. Round other amounts to the nearest whole number. Direct Labor Budget For the Year Ended December 31 Direct labor hours needed for production Budgeted direct labor cost VOH cost per kit Budgeted VOH Budgeted FOH Budgeted manufacturing overhead costs Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate