For 2022, the budgeted sales hours were: Quarter 1 2 3 4 Budgeted commercial sales in 17,600 16,900 14,800 13,400 hours Budgeted residential sales in hours 12,700 11,400 12,400 11,800 For 2022, the budgeted selling price per hours were: Quarter 1 2 3 4 Selling price per hour (commercial) $54 $54 Selling price per hour (residential) $48 $48 $48 Direct Labour expense: FCS will pay its employees an hourly rate of $25. This rate is applicable for all four quarters of the entire Cleaning supply usage: The budgeted usage is 0.36 litre / labour hour for the commercial segment and 0.34 litre/ labour hour for the residential segment. This is constant for all four quarters of entire year. Cleaning supply expense: Budgeted expense is $5.85 per litre for the entire year