Direct labour budget - 12 minutes Mountainside Corporation has the following production requirements for 2021: January February March Quarter Units to be produced 5,000 4,000 7,000 16,000 Each unit requires two direct labour hours to make and the workers are paid $16.00 per hour. The company's employees are guaranteed to be paid for 9.500 hours per month. If production requires less than 9.500 hours, the employees are paid for 9,500 hours anyway. Any hours worked above 9,500 hours are paid at two times their normal hourly rate. Required: Prepare a direct labour budget for the quarter