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I 10.35A a 3 Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following informatim 5d unit sales 10,000 11,000 2,000 8,000 8.000 ice per unit $51.00 $48.40 $48.40 $48.40 $48.40 bout hours per unit 2.0 2.0 1.5 1.5 1.5 tr direct labour hour $8.00 $8.00 $8.00 $9.00 $9.00 a has a labour contract that calls for a wage increase to $9.00 per hour on April 1. [t has installed new laboursaving machinery, which will be fullyr operational by M :I expects to begin the year with 18,000 frames on hand and has a policy of carrying an endofmonti'l inventory of 100% of the following month's sales, plus 50% t "Ith's sales. are a production budget and a direct labour budget for Choc-Foo by month and for the rst quarter of the year. The direct labour budget should include direct labol v the detail for each direct labour cost category. { Round DILH per unit to 1 :deciiioa.t places, e.g. 1.2, fabor rate per hour to 2 decimaf places, 13.13. 12.25 an szers to 0 decimal places, 13.9. 125.)