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Product Product JB50JB60 Sales budget: Anticipated volume in units Unit selling price 464,000$35232,000$40 Production budget: Desired ending finished goods units Beginning finished goods units 34,80029,00017,40011,600 Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds 34,80011,600 Beginningdirectmaterialspounds46,40017,400 Cost per pound $3 Direct labor budget: Direct labor time per unit 0.40.6 Direct labor rate per hour $12$12 Budgeted income statement: Total unit cost $13$20 Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.9. 52.5.)