Catalina Inc. manufactures two lines of Bridal gowns. Skill is required for the workers and its not easy to hire persons qualified for work. At present, there are 5 employees available for this work and new personnel are to be hired for the busy first 6 months of next year because of the June bride syndrome. Each employee works approximately 150 hrs a month and is paid the rate P200 per day. Production plans based on anticipated sales demand as below.

	Conservative	Modern
Jan	50	300
Feb	80	450
Mar	80	520
Apr	100	520
May	130	640
Jun	150	950

The direct labor required to produce each unit is:
Conservative		6 hrs
Modern		3 hrs
Compute:
1. Direct labor hrs budget for Jan, Feb and Mar
2. Direct Labor cost budget
3. How many employees needed for Jan, Feb and Mar