Case (9) S.S. Company forecasted the production units as follows: Month Production Jan 40,000 units Feb 30,000 Mar 60,000 3 Apr 80,000 Each unit produced requires 2 hours of direct labor The salary rates are expected to be $5 per hour Required: Prepare the Direct Labor Budget Case (10) From the following data: Production units Variable overhead per unit Fixed overhead $ Required: Prepare the Overhead Budget Apr 30,000 3 45,000 May 40,000 3 50,000 June 70,000 3 60,000