Cullumber Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the following Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 336,000 168,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 25,200 12,600 Beginning finished goods units 21,000 8,400 Direct materials budget: Direct materials per unit (pounds) 3 Desired ending direct materials pounds 25,200 8,400 Beginning direct materials pounds 33,600 12,600 Cost per pound $3 $4 Direct labor budget: Direct materials budget: Direct materials per unit (pounds) 2 3 Desired ending direct materials pounds 25,200 8,400 Beginning direct materials pounds 33,600 12,600 Cost per pound $3 $4 Direct labor budget: Direct labor time per unit 0.40 0.60 Direct labor rate per hour $12 $12 Budgeted income statement: Total unit cost $13 $20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $470,400 for product JB 50 and $302,400 for product JB 60, and administrative expenses of $453,600 for product JB 50 and $285,600 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) CULLUMBER INC. Direct Labor Budget For the Year Ending December 31, 2022 Required Production Units Direct Labor Time (Hours) per Unit Total Required Direct Labor Hours Direct Labor Time (Hours) per Unit JB 50 JB 60 To