Donegal Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2014. Donegal has a labor contract that calls for a wage increase to $8 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Donegal expects to begin the year with 16, 100 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 50% of the second following month's sales. Prepare a production budget for Donegal Company by month and for the first quarter of the year. Prepare a direct labor budget for Donegal Company by month and for the first quarter of the year. The direct labor budget should include direct labor hour