Bramble Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: 384,000 192.000 $35 $40 28,800 14.400 Anticipated volume in units Unit selling price Production budget Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 24,000 9.600 2 3 28,800 9.600 2 3 28.800 9.600 38.400 14,400 Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget Direct labor time per unit Direct labor rate per hour Budgeted income statement: S3 $ 4 04 0.6 $12 $12 Total unit cost $ 13 $ 20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget The latter shows selling expenses of $ 537,600 for product JB 50 and 5 345.600 for product JB 60, and administrative expenses of 518.400 for product JB 50 and $ 326,400 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, eg. 52.5.) BRAMBLE INC. Direct Labor Budget JB 50 JB 60 Expected Unit Sales 1394000 192000 Desired Ending Direct Materials 28800 14400 Reouired Production Units 412800 206400 Besinnine Direct Materials $ 24000 9600 Units to be produced 388800 S 196800 S