Lowell Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has

accumulated the following information for $2020.$

Lowell has a labor contract that calls for a wage increase to $$8$ per hour on April $1.$ New labor$-$saving machinery has been installed and

will be fully operational by March $1.$

Lowell expects to begin the year with $16,300$ frames on hand and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the

following month's sales, plus $50\%$ of the second following month's sales.

Prepare a direct labor budget for Lowell Company by month and for the first quarter of the year. The direct labor budget should

include direct labor hours. $($Round Direct labor hours per unit answers to $1$ decimal place, e$.$g$.52\mathrm{.}7.)$