Joshua Hill, Bates & Hill Fabricators' production manager, has just completed the company's production budget for the first quarter. Budgeted unit sales + Budgeted ending inventory Total units required - Beginning inventory Budgeted production January 25,000 5,600 30,600 3,200 27,400 February 28,000 6,400 34,400 5,600 28,800 March 32,000 6,800 38,800 6,400 32,400 Quarter 85,000 6,800 91,800 3,200 88,600 Each brick requires 12 minutes to produce, and Joshua expects to pay workers $18 per direct labor hour in the coming year. Prepare Bates & Hill's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, e.g. 0.35 & all other answers to O decimal places, e.g. 5,275. Convert minutes to hour for calculation, e.g. 15 minutes is 0.25 hours.) January February March $ $ $ $ $