Deleon Inc. is preparing its annual budgets for the year ending December 31, 2020. Accounting assistants furnish the data shown below. Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 402,500 201,200 Unit selling price $22 $27 Production budget: Desired ending finished goods units 27,700 19,300 Beginning finished goods units 31,800 11,100 Direct materials budget: Direct materials per unit (pounds) 1 3 Desired ending direct materials pounds 34,700 18,800 Beginning direct materials pounds 44,900 14,700 Cost per pound $3 $3 Direct labor budget: Direct labor time per unit 0.3 0.6 Direct labor rate per hour $12 $12 Budgeted income statement: Total unit cost $13 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $662,000 for product JB 50 and $363,000 for product JB 60, and administrative expenses of $544,000 for product JB 50 and $343,000 for product JB 60. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 30%. Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) A DELEON INC. Direct Labor Budget JB 50 $ +A $ $ JB 60 Tota SA