Baker Company expects to produce 2,050 units in January and 1,994 units in February, Baker budgets five direct labor hours per unitDirect labor costs average $9 per hour. Prepare Baker's direct labor budget for January and February Begin by preparing the direct labor budget for January and February through the total direct labor hours needed for production line and then complete the budget by calculating the budgeted direct labor cost. Baker Company Direct Labor Budget Two Months Ended January 31 and February 28 January February Direct labor hours needed for production Budgeted direct labor cost