Bonita Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants have provided the following data:

	Product LN 35			Product LN 40
Sales budget
Expected volume in units		399,000		239,000
Unit selling price		$30		$34
Production budget
Desired ending finished good units		27,000		21,000
Beginning finished goods units		21,000		14,000
Direct materials budget:
Direct materials per unit (kilograms)		2		3
Desired kilograms of ending direct materials		52,000		17,000
Beginning kilograms of direct materials		38,000		11,000
Cost per kilogram		$2		$3
Direct labour budget
Direct labour time per unit (hours)		0.50		0.70
Direct labour rate per hour		$12		$12
Budgeted income statement
Total unit cost		$11		$20

An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expenses budget. The latter shows selling expenses of $852,000 for product LN 35 and $392,000 for product LN 40, and administrative expenses of $520,000 for product LN 35 and $181,000 for product LN 40. Income taxes are expected to be 30%.

Prepare the direct labour budget for the year. (Round direct labour hours per unit to 2 decimal places, e.g. 0.15.)

BONITA INC. Direct Labour Budget For the Year Ending December 31, 2022
		LN 35		LN 40		Total
select an opening direct labour budget item Total cost of direct labourTotal required for productionDirect labour cost per hourDirect labour hours per unitUnits to be produced		enter a number of units		enter a number of units
select a labour budget item Units to be producedDirect labour hours per unitTotal required for productionDirect labour cost per hourTotal cost of direct labour		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places
select a summarizing line for the first part Direct labour cost per hourTotal required for productionDirect labour hours per unitTotal cost of direct labourUnits to be produced		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labour budget item Total required for productionUnits to be producedDirect labour cost per hourDirect labour hours per unitTotal cost of direct labour		$enter a dollar amount		$enter a dollar amount
select a closing direct labour budget item Units to be producedDirect labour cost per hourDirect labour hours per unitTotal cost of direct labourTotal required for production		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount