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

		January		February			March			Quarter
Budgeted Production		21,978		37,818			33,462			93,258

Each brick requires 15 minutes to produce, and Joshua expects to pay workers $20 per direct labor hour in the coming year. Prepare Waterway & 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 Total DLH requiredStandard wage rateBudgeted productionStandard DLH per unitBudgeted DL cost		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 Standard DLH per unitBudgeted DL costStandard wage rateTotal DLH requiredBudgeted production		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 wage rateBudgeted productionStandard DLH per unitBudgeted DL cost		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 Standard DLH per unitBudgeted productionTotal DLH requiredBudgeted DL costStandard wage rate		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount
	Select a closing labor budget item Budgeted DL costStandard wage rateTotal DLH requiredStandard DLH per unitBudgeted production		$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