January February March Quarter Budgeted unit sales 23,000 30,000 32,000 85.000 6,000 6,400 7,000 7,000 + Budgeted ending inventory Total units required 29.000 36,400 39,000 92,000 2,800 6,000 6,400 2,800 - Beginning inventory Budgeted production 26,200 30,400 32,600 89.200 Each brick requires 12 minutes to produce, and William expects to pay workers $17 per direct labor hour in the coming year. Prepare Sheridan & Oriole's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, e.3.0.35 & all other January February March 26200 Budgeted production 30400 32600 Standard DLH per unit Total DLH required 17 17 S 17 Standard wage rate $ $ Budgeted DL cost January February March Quarter 26200 30400 32600 89200 17 $ 17 $ 17 $ $ $ $ TA