Noyer Industries manufactures three models of a product in a single plant with two departments: Cutting and Assembly. The company has estimated costs for each of the three product models: the Flash, the Zip, and the Royal. (Click the icon to view the direct labour hour information.) (Click the icon to view the unit production information.) Requirement 1. Prepare a direct labour budget for the upcoming year that shows the budgeted direct labour costs for each department and for the company as a whole. Data table The company is currently analyzing direct labour hour requirements for the upcoming year. Cutting Assembly Estimated hours per unit: Flashes 1.7 2.6 Prepare the direct labour budget for the Cutting Department, then the Assembly Department, and finally the company as a whole. Start with the budget for the Cutting Department. Noyer Industries Zips Royals 1.2 2.7 1.0 2.4 Direct Labour Budget Direct labour hour rate... $ 13 $ 14 Cutting Department Units to be produced Direct labour hours per unit Total cutting hours required Direct labour cost per hour Budgeted DL cost For the Upcoming Year Flashes Zips Now work on the budget for the Assembly Department. Flashes Royals Total Zips Royals Total Data table Budgeted unit production for each of the products is as follows: Product model: Number of units to be produced Flashes 530 Zips 700 Royals 850