Kenneth Pharoah, Concord & Pharoah 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 26,000 5,800 31,800 3,400 28,400 February 29,000 6,400 35,400 5,800 29,600 March 32,000 7,000 39,000 6,400 32,600 Quarter 87,000 7,000 94,000 3,400 90,600 Each brick requires 12 minutes to produce, and Kenneth expects to pay workers $17 per direct labor hour in the coming year. Prepare Concord & Pharoah'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, eg. 15 minutes is 0.25 hours.) January February March > > $ $ $ January February March Quarter >