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 products models, the Zp, the Flash, and the imperial models. Prepare a direct labor budget for the upcoming year that shows the budgeted direct labor costs for each department and for company as a whole Prepare the direct labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole