Columbo Company
Direct labor budget	Jan	Feb	Mar	Total
For the three months ended March 31, 2021
Units to produce			9,400	45,000
Required hours per unit	2	2	2	2
Total hours needed				90,000
Labor rate per hour	$ 11.00	$ 11.00	$ 11.00	$ 11.00
Total Labor cost	$ -	$ -	$ -	$ 990,000

The Columbo Company manufactures a single model trench coat. Projected sales in units for the first 5 months of fiscal 2024 are as follows. January 18,000 February 20,000 March 15,000 April 8,000 May 6,000 Each trench coat sells for $145. All sales are on account. The Accounts Receivable balance on January 1, 2024 will be $45,000 and is considered 100% collectible in the month of January. The Cash balance on January 1, 2024 will be $48,000. 90% of Sales are collected in cash during the month of sale and 8% in the month after sale. The remaining 2% of Sales are considered Bad Debts. Bad Debt expense is recognized each month based on recorded Sales for that month. Bad Debts are considered Variable Costs. Finished Goods inventory shall be maintained at 80 percent of the following month's sales. Finished Goods inventory on January 1, 2024 will be 14,400 units. There are two Raw Materials utilized in the production of each trench coat as follows: Polyester: 5 yards per unit at a standard cost of $17 per yard. Lining: 3 yards per unit at a standard cost of $2 per yard. Raw Materials will be maintained at 10% of the material needed to fulfill the following month's production requirements. Inventory on hand January 1, 2024 will be 9,800 yards of Polyester and 5,880 yards of lining. All material purchases are paid in the month following the month of purchase. Accounts Payable at January 1, 2024 will be $938,400 all of which is related to material purchases to be paid in January. Direct Labor required to produce a single trench coat is 2 direct labor hours. The standard pay rate is $11 per hour. Labor is paid in the month the hours are worked.

I am confused about how to calculate the total units to produce and total hours needed`