Bramble Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022.

		January		February		March		April		May
Estimated unit sales		14,640		17,080		15,860		13,420		13,420
Unit selling price		$50		$47.5		$47.5		$47.5		$47.5
Direct labor hours per unit		2.0		2.0		1.5		1.5		1.5
Direct labor cost per hour		$8.0		$8.0		$8.0		$9.0		$9.0

Bramble has a labor contract that calls for a wage increase to $9.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Bramble expects to begin the year with 21,472 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following months sales, plus 40% of the second following months sales.

(b)

Prepare a direct labor budget for Bramble Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.)

BRAMBLE COMPANY Direct Labor Budget choose the accounting period For the Year Ending March 31, 2022For the Quarter Ending March 31, 2022March 31, 2022
		Jan		Feb		Mar		Total
select an opening labor budget item Total Materials RequiredProduction in UnitsCost Per PoundDesired Ending InventoryTotal Pounds Required for ProductionDirect Materials PurchasesTotal Cost of Direct Materials PurchasesDirect Materials Per UnitDirect Labor Hours per UnitTotal Hours NeededTotal Direct Labor CostBeginning Materials InventoryDirect Labor Cost Per Hour		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Total Pounds Required for ProductionDirect Materials Per UnitTotal Materials RequiredDirect Materials PurchasesTotal Cost of Direct Materials PurchasesDirect Labor Hours per UnitTotal Hours NeededBeginning Materials InventoryProduction in UnitsDirect Labor Cost Per HourDesired Ending InventoryTotal Direct Labor CostCost Per Pound		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place
select a summarizing line for the first part Total Direct Labor CostDesired Ending InventoryDirect Materials Per UnitDirect Labor Hours per UnitTotal Pounds Required for ProductionDirect Labor Cost Per HourBeginning Materials InventoryTotal Materials RequiredProduction in UnitsTotal Cost of Direct Materials PurchasesCost Per PoundDirect Materials PurchasesTotal Hours Needed		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Total Materials RequiredDesired Ending InventoryDirect Materials PurchasesDirect Labor Cost Per HourProduction in UnitsTotal Direct Labor CostTotal Pounds Required for ProductionDirect Labor Hours per UnitTotal Hours NeededBeginning Materials InventoryTotal Cost of Direct Materials PurchasesCost Per PoundDirect Materials Per Unit		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Cost Per PoundDirect Materials PurchasesDirect Materials Per UnitTotal Materials RequiredTotal Cost of Direct Materials PurchasesBeginning Materials InventoryTotal Hours NeededDesired Ending InventoryTotal Direct Labor CostTotal Pounds Required for ProductionDirect Labor Cost Per HourDirect Labor Hours per UnitProduction in Units		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount