Gary Cullumber, Waterway & Cullumber Fabricators' production manager, has just completed the company's production budget for the first quarter. Company policy requires an ending finished goods inventory each month that will meet 20% of the following month's sales volume. January 27,400 February 28,800 March 32,800 Quarter 89,000 Budgeted Production Each brick requires 12 minutes to produce, and Gary expects to pay workers $15 per direct labor hour in the coming year. Prepare Waterway & Cullumber's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, eg. 0.35& all other answers to O decimal places, e.g. 5,275. Convert minutes to hour for calculation, e.g. 15 minutes is.25 hours.) January February March $ $ $ $ $ $ $