ne direct labor rate is $9.00 per direct labor-hour. The production budget calls for producing 3.700 units in February alnd 4,200 d in March. epare the direct labor budget for February and March, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round "labor-hours per unit" & "labor cost per hour" answers to 2 decimal places.) Required: February March Required production in units Direct labor-hours per unit Total direct labor-hours needed Direct labor cost per hour Total direct labor cost