Current Attempt in Progress

Sunland Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has

accumulated the following information for $2022$:

Sunland has a labour contract that calls for a wage increase to $$8\mathrm{.}00$ per hour on April $1.$ It has installed new labour$-$saving machinery,

which will be fully operational by March $1.$

Sunland expects to begin the year with $16,500$ frames on hand and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the

following month's sales, plus $50\%$ of the next month's sales.

$($a$)$ Prepare a production budget and a direct labour budget for Sunland by month and for the first quarter of the year. The direct labour