Direct Labor Budget Evans Company produces asphalt roofing materials. The production budget in bundles for Evans' most popular weight of asphalt shingle is shown for the following months: Units 5,400 March April 17,550 May June 19,440 22,950 Each bundle produced requires (on average) 0.40 direct labor hours. The average cost of direct labor is $27 per hour. Required: Prepare a direct labor budget for March, April, and May, showing the hours needed and the direct labor cost for each month and in total. Do not include a multiplication symbol as part of your answer. Evans Company Direct Labor Budget For March, April, and May Units to be produced Direct labor time per unit (hours) Total hours needed Cost per hour Total direct labor cost March April May Total