Choo-Foo Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2020:

	January		February			March		April	May
Estimated unit sales	11,000		12,000			7,000		10,000	10,000
Sales price per unit	$47.00		$44.40			$44.40		$44.40	$44.40
Direct labour hours per unit	2.0		2.0			1.5		1.5	1.5
Wage per direct labour hour	$8.00		$8.00			$8.00		$9.00	$9.00

Choo-Foo has a labour contract that calls for a wage increase to $9.00 per hour on April 1. It has installed new labour-saving machinery, which will be fully operational by March 1. Choo-Foo expects to begin the year with 16,000 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following months sales, plus 50% of the next months sales. (a) Prepare a production budget and a direct labour budget for Choo-Foo by month and for the first quarter of the year. The direct labour budget should include direct labour hours and show the detail for each direct labour cost category. (Round DLH per unit to 1 decimal places, e.g. 1.2, labor rate per hour to 2 decimal places, e.g. 12.25 and all other answers to 0 decimal places, e.g. 125.)