please solve direct labor budget. thank you

The Langley Batting Company manudactures wood basobel bats. Langleys two primary products are a youth bat, designed for children and young teens, and an adua bot, devigned for high school and college-aged players. Langley sells the bats to sporting goods stores and al sales are on account. The youth bat sols for $40; the adult bat sels for 565 , Largleys highest wales volume is in the first three months of tho year as retailers prepare for the spring basebail season, Langley's belance sheet for December 31 , 2018, and other data for the firat euarter of 2019 follow (Click the icon to view the balance sheet) (1) (Cick the icon to view the other data) Read the Prepare the direct labor budgot. (Enter any houns per unit amounts to two decimal ploces, .) Beview the peoduction budget you presared abowe. Data table More info a. Budgeted sales are 1,200 youth bats and 2,600 adult bats Finished Goods invertory on December 31, 2018, consints of 300 youth bas at 514 b. each and 950 advit bats at $16 esch Desired ending Finiahed coodi inventory is 350 youth bats and 300 adult bats, c. FiFO inventary costing method is used Direct maletials requirements are 48 ounces of wood per youth bat and 56 ounces d. of wood per adult bat. The cost af wood is $0.25 per cunct Raw Materian inventary on Decnerber 31, 2018, consiats of 24,000 cunces of wood -. at 50.25 per eunce. 1. Insignificant and not consisered for budgeting purposes) 9. Each bat requires 0.7 houns of deect labor, diect labor costs average $18 per hov. h. Variable manufactiring overhead is 50.30 per bat. Fiaed manulacturing ovehead incluses 51,300 per queler in cepreciation and 1. 320,140 per guarter for other costs, such as insurance and property Lases. Foed selling and administrative expenses incude 50.000 per quarter for satanes; \$2,500 per quarter for rent: $1,000 per quarer for inwurance, and 5.700 per cuapler 1. lor depreciation. k. Variable seling and adrinistrative expenses include supplee at 2K of sales. Data table