Pharoah Inc. is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the following Product JB 50 Product JB 60 Sales budget: Anticipated volume in units 448,000 224,000 Unit selling price $20 $25 Production budget: Desired ending finished goods units 33,600 16,800 Beginning finished goods units 28,000 11,200 Direct materials budget: Direct materials per unit (pounds) 2 Desired ending direct materials pounds 33.600 11,200 Beginning direct materials pounds 44,800 16,800 Cost per pound $3 $4 Direct labor budget: Direct labor time per unit 0.40 0.60 Direct labor rate per hour $12 $12 Budgeted income statement: Total unit cost $13 $20 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget The latter shows selling expenses of $627,200 for product JB 50 and $403.200 for product JB 60, and administrative expenses of $604,800 for product JB 50 and $380.800 for product JB 60. Interest expense is $150.000 (not allocated to products). Income taxes are expected to be 20% Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) PHAROAH INC. Direct Labor Budget JB 50 $ JB 60 $ $ $