Joe and CO Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022:

		January		February		March		April		May
Estimated unit sales		9,000		13,000		7,000		9,000		9,000
Sales price per unit		$48.00		$45.40		$45.40		$45.40		$45.40
Direct labour hours per unit		2.00		2.00		1.50		1.50		1.50
Direct labour cost per hour		$9.00		$9.00		$9.00		$10.00		$10.00

Joe has a labour contract that calls for a wage increase to $10.00 per hour on April 1. It has installed new labour-saving machinery, which will be fully operational by March 1. Joe expects to begin the year with 15,500 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 50% of the next month's sales. (a) Prepare a production budget and a direct labour budget for Joe's by month and for the first quarter of the year. The direct labour budget should include direct labour hours and show the detail for each direct labour cost category.