Current Attempt in Prosress Orible Company makes and sells artistic frames for pictures. The controlier is responsible for preparing the master budget and tas accumulated the following information for 2022 Oriole has a labor contract that calis for a wage increase to 58.0 per hour on April 1 . New labor-saving machinery has been installed and will be fully operational by March 1. Oriole expects to begin the year with 18,304 frames on hand and has a policy of carrying an end-of -month inventory of 1000 of the following month's sales plus 40% of the second following monthis sales. Prepare a direct labor budget for Oriole 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 answers to 1 decimal place, es. 52.7)