Marshfield Company has put together the following data in order to complete their operating budget for the second quarter in 2016: Additional information: Company policy requires 60 percent of next month's sales (in units) be in ending inventory. This policy was met in March. It takes 2.5 hours of direct labor to produce one unit. The average wage cost is $14. Required: Prepare a production budget for April, May, June and the quarter in total. Prepare a direct labor budget for April, May, June and the quarter in total