Exercise 12 It takes Luigi's employee 15 minutes to make one jar of tomato sauce. Given the following production estimates and assuming an hourly wage of $9 an hour, prepare a direct labor budget. 39 40 41 220 Required production (in jars) January 220 February 240 March January Required production (in units) x Direct labor hours per unit Total DL hours required x Direct labor cost per hour = Total direct labor cost February March (show subtractions as negative #'s) x x x X X * -O