Garden Yeti manufactures garden sculptures. Each sculpture requires $8$ pounds of direct materials at a cost of $$3$ per pound and $0\mathrm{.}4$ direct labor hour at a rate of $$14$ per hour. Variable overhead is budgeted at a rate of $$4$ per direct labor hour. Budgeted fixed overhead is $$3,600$ per month. The company's policy is to maintain direct materials inventory equal to $30\%$ of the next month's direct materials requirement. At the end of February the company had $7,920$ pounds of direct materials in inventory. The company's production budget reports the following.

$\backslash$table$[[\backslash$table$[[$Production Budget$],[$Units to produce$]],,\backslash$table$[[$April$],[4\mathrm{.}600]]]]$

$(1)$ Prepare direct materials budgets for March and April.

$(2)$ Prepare direct labor budgets for March and April.

$(3)$ Prepare factory overhead budgets for March and April.

Complete this question by entering your answers in the tabs below.

Required $3$

Prepare direct labor budgets for March and April. $($Round $"$DL hours required per unit" answers to two decimal places.$)$

$\backslash$table$[[$GARDEN YETI$],[$Direct Labor Budget$],[,$March,April$],[$Units to produce$],[$D$,,],[$Direct labor hours needed,$0,0],[,],[$Cost of direct labc,$$,$$$,0$