Branson Belts makes handcrafted belts. The company budgets production of 336,600 belts during the second quarter. Each belt requires 4.50 direct labor hours, at a cost of $18.60 per hour. Prepare a direct labor budget for the second quarter. BRANSON BELTS Direct Labor Budget Second Quarter Budgeted production (units) 336,600 units Total labor hours needed Budgeted direct labor cost