Johnson 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 Royal, 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. Prepare the direct labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole. Johnson Industries Direct Labor Budget For the Upcoming Year Royal Flash Imperial Total Cutting Department Units to be produced Multiply by: Direct labor hours per unit Total cutting hours required Multiply by: Direct labor cost per hour Budgeted direct labor cost -X Data Table The company is currently analyzing direct labor hour requirements for the upcoming year. Cutting Assembly Estimated hours per unit: 1.5 2.8 Royal Flash Imperial 1.7 2.4 1.4 2.2 Direct labor hour rate .. $ 14 $ $ 15 Data Table Budgeted unit production for each of the products is as follows: Number of units to be produced Product model: Royal 560 Flash 740 Imperial 870