E$3$ Q$25$ The Production Department of Connor Manufacturing has prepared the following schedule of units to be produced over the first quarter of the upcoming year:

View the units to be produced.

Each unit requires $3\mathrm{.}0$ hours of direct labor. Direct labor workers are paid an average of $$12$ per hour. How much direct labor will be budgeted in January, February, March, and for the quarter in total

Complete the following direct labor budget to compute the hours and costs for January, February, March, and for the quarter in total. Begin by computing the hours, then compute the cost.

Connor Manufacturing

Direct Labor Budget

For the Months of January through March

Units to be produced

The hours required in January are

The hours required in February are

The hours required in March are