Coronado Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumutated the following information for 2022. Coronado has a labor contract that calls for a wage increase to $9.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational toy March 1. Cororado expects to begin the year with 16,192 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's saies, plus 40% of the second following month's sales. CORONADOCOMPANY Production Budget For the Quarter Ending March 31,2022 Sales in Units Jan Feb N Add Desired Ending Inventory Total Required Units Less Beginning Irrventory 16192 Prepare a direct labor budget for Coronado Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours, (Round Direct labor hours per unit onswers to 1 decimal place, e.g. 52.7.)