Joshua Hill, Sunland & Hill Fabricators' production manager, has just completed the company's production budget for the first quarter.

		January		February			March			Quarter
Budgeted Production		20,720		36,328			32,167			89,215

Each brick requires 15 minutes to produce, and Joshua expects to pay workers $19 per direct labor hour in the coming year. Prepare Sunland & 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 0 decimal places, e.g. 5,275. Convert minutes to hour for calculation, e.g. 15 minutes is .25 hours.)

			January		February		March		Quarter
	Select an opening labor budget item Budgeted productionBudgeted DL costStandard wage rateTotal DLH requiredStandard DLH per unit		Enter a number of units		Enter a number of units		Enter a number of units		Enter a number of units
	Select a labor budget item Budgeted DL costStandard DLH per unitBudgeted productionStandard wage rateTotal DLH required		Enter a number of hours		Enter a number of hours		Enter a number of hours		Enter a number of hours
	Select a summarizing line for the first part Total DLH requiredStandard DLH per unitBudgeted DL costBudgeted productionStandard wage rate		Enter a total number of hours for the first part		Enter a total number of hours for the first part		Enter a total number of hours for the first part		Enter a total number of hours for the first part
	Select a labor budget item Total DLH requiredStandard wage rateBudgeted DL costBudgeted productionStandard DLH per unit		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount
	Select a closing labor budget item Total DLH requiredBudgeted productionStandard DLH per unitBudgeted DL costStandard wage rate		$Enter a total amount for the labor budget		$Enter a total amount for the labor budget		$Enter a total amount for the labor budget		$Enter a total amount for the labor budget