EB7. L0 7.2 Each unit requires direct labor of 4.1 hours. The labor rate is $13.75 per hour and next year's production is estimated at 75,000 units. What is the amount to be included in next year's direct labor budget? EB8. L0 7.2 How many units are estimated to be sold if Kino, Inc., has planned production of 750,000 units, a desired beginning inventory of 30,000 units, and a desired ending inventory of 45,000 units