Charles Sunland, Sunland \& Sunland Fabricators' production manager, has just completed the company's production budget for the first quarter. Each brick requires 12 minutes to produce, and Charles expects to pay workers $15 per direct labor hour in the coming year. Prepare Sunland \& Sunland's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, es. 0.35 \& all other answers to 0 decimal ploces, eg. 5,275. Convert minutes to hour for calculation, eg. 15 minutes is 0.25 hours