Baker Company expects to produce 2,050 units in January and 1,994 units in February. Baker budgets five direct labor hours per unit. Direct labor costs average $12 per hour. Prepare Baker's direct labor budget for January and February.

Baker Company Direct Labor Budget Two Months Ended January 31 and February 28 \begin{tabular}{l} Two Months Ended January 31 and February 28 \\ \hline \hline \end{tabular}