Donaldson Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models, the Zip, the Rocket, and the Royal models. (Click the icon to view the direct labor hour information. (Click the icon to view the unit production information.) Requirement Prepare a direct labor budget for the upcoming year that shows the budgeted direct labor costs for each department and for the company as a whole. Prepare the direct labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole. Data table The company is currently analyzing direct labor hour requirements for the upcoming year. Budgeted unit production for each of the products is as follows