Can someone help me with this?

a. Sales for the final quarter of the prior year total 1,700 units. Expected sales (in units) for the current year are: 1,530 (Quarter 1), 1,020 (Quarter 2), 1,360 (Quarter 3), and 1,360 (Quarter 4). Sales for the first quarter of the following year total 2,040 units. The selling price is $500 per unit in the first three quarters of the year, and $530 per unit in the final quarter. b. Company policy calls for a given quarter's ending finished goods inventory to equal 50% of the next quarter's expected unit sales. The finished goods inventory at the end of the prior year is 765 units, which complies with the policy. The product's manufacturing cost is $199 per unit, including per unit costs of $120 for materials ( 8lbs. at $15 per Ib.). $54 for direct labor ( 3 hours x $18 direct labor rate per hour), $21 for variable overhead, and $4 for fixed overhead. Annual fixed overhead consists, incurred evenly throughout the year, consist of depreciation on production equipment, $8,800; factory utilities, $11,100, and other factory overhead of $2,200. c. Company policy also calls for a given quarter's ending raw materials inventory to equal 30% of next quarter's expected materials needed for production. The prior year-end inventory is 3,060 Ibs of materials, which complies with the policy. The company expects to have 4,896lbs. of materials in inventory at year-end. The company has no work in process inventory at the end of any quarter. d. Sales representatives' commissions are 18\% of sales and are paid in the quarter of the sales. The sales manager's quarterly salary will be $94,000 in the first three quarters of the year, and $100,000 in the final quarter. e. Quarterly general and administrative expenses include $40,000 administrative salaries, rent expense of $24,000 per quarter, insurance expense of $19,000 per quarter, straightline depreciation of $19,000 per quarter, and 1% monthly interest on the $150,000 long-term note payable ( 12% annually). f. Income taxes will be assessed at 35%, and are paid in the quarter incurred. Requirement Prepare the Direct Labor Budget for Connor Inc.. The product's manufacturing cost is $199 per unit, including per unit costs of $120 for materials ( 8lbs. at $15 per Ib.), $54 for direct labor ( 3 hours $18 direct labor rate per hour), $21 for variable overhead, and $4 for fixed overhead