by manufactures luggage sets. Yem sells its luggage sets to department stores. Yem budgets five direct labor hours per luggage set. Direct labor costs average $11 per hour. Use this information and Yem's production budget to prepare the company's direct labor budget for January and February. the icon to view the production budget.) paring the direct labor budget for January and February through total direct labor hours needed for production line and then complete the budget by calculating the budgeted direct labor cost. Yem Company Direct Labor Budget Data Table - X wo Months Ended January 31 and February 28 January February Yem Company Production Budget ours needed for production Two Months Ended January 31 and February 28 January February Budgeted luggage sets to be sold 1.850 2,100 Plus: Desired luggage sets in ending inventory 1.260 1.320 Total luggage sets needed 3,110 3,420 Less: Luggage sets in beginning inventory 280 1.260 2.830 2.160 Budgeted luggage sets to be produced Print Done