need help with last part please

Vaughn Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. January February March April May 14,880 17360 16.120 13.640 13,640 $40 5375 $37.5 $37,5 $37.5 Estimated unit sales Unit selling price Direct labor hours per unit Direct labor cost per hour 20 20 145 15 1.5 $70 57.0 $7.0 $8.0 $ 8.0 Vaughn has a labor contract that calls for a wage increase to $8.0 per hour on April 1. New labor saving machinery has been installed and will be fully operational by March 1 Vaughin expects to begin the year with 21,824 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 40% of the second following month's sales. Production Budget Budget Sale Units Add: Desired Ending Inventory Total Required/ Needed Less: beginning Inventory Budgeted Production Required Jan Feb Mar Total 14880 17360 16120 48360 23808 21576 19096 19096 38688 38936 35216 67456 218241 23808 21576 21824 16864 15128 13640 45632 Ending Inventory in total should be last month ending inventory and beginning inventory should be first month beginning inventory Prepare a direct labor budget for Vaughn 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, ag. 52.7) VAUGHN COMPANY Direct Labor Budget Jan Feb Mar Tol $ S $