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Yogi Company expects to produce $1,660$ units in January and $1,994$ units in February. Yogi Company budgets four direct labor hours per unit. Direct labor costs average $$18$ per hour. Prepare Yogi Company's direct labor budget for January and February.

Begin by preparing the direct labor budget for January and February through the total direct labor hours needed for production line and then complete the budget by calculating the budgeted direct labor cost.

$\backslash$table$[[\backslash$table$[[$Yogi Company$],[$Direct Labor Budget$],[$Two Months Ended January $31$ and February $28.]]],[,$January,February$],[$Budgeted units to be produced,$1,660,1,994],[$Direct labor hours per unit,$4,4],[$Direct labor hours needed for production,$6,640,7,976],[$Direct labor cost per hour,,$],[$Budgeted direct labor cost,,$]]$