Deep Valley Foods manufactures a product that is first smoked and then packed for shipment to customers. During a normal month, the product's direct labor cost per pound is budgeted using the following information: The budget for March calls for the production of 250,000 pounds of product. However, March's direct labor costs for smoking are expected to be 10 percent above normal due to anticipated scheduling inefficiencies. Yet direct labor costs in the packing room are expected to be 6 percent below normal because of changes in equipment layout. Required: Prepare a budget for direct labor costs in March using three column headings: Total, Smoking, and Packing