Ex-7. Vespa Company manufactures two toy products. Below are the labor requirements for each: Labor Classification Product General Skilled Blocks Puzzles 3 hr 2 hr 2 hr. 1 hr. 116 Labor rate $6/hr $9/hr Budgeted Production quantities for the first quarter of the year: Product Month Blocks Puzzles 118 119 120 121 1222 123 124 125 126 January February March 800 600 500 300 200 150 127 128 129 Required: Prepare a direct labor budget for January and February, identifying hours and costs for each classification of labor and total labor costs