Gable Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models, the Regal, the Flash, and the Imperial models. (Click the icon to view the direct labor hour information.) (Click the icon to view the unit production information.) Requirement Prepare a direct labor budget for the upcoming year that shows the budgeted direct labor costs for each department and for the company as a whole. The company is currently analyzing direct labor hour requirements for the upcoming year. Budgeted unit production for each of the products is as follows: Direct Labor Budget For the Upcoming Year