Prepare a direct labor budget for Carla Vista Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.) Carla Vista Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022. Carla Vista has a labor contract that calls for a wage increase to $11 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Carla Vista expects to begin the year with 16,880 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 40% of the second following month's sales. Your answer is correct. Prepare a production budget for Carla Vista Company by month and for the first quarter of the year. Your answer is correct. repare a production budget for Carla Vista Company by month and for the first quarter of the year. Prepare a direct labor budget for Carla Vista Company by month and for the first quarter of the year. The direct labor budget Prepare a direct labor budget for Carla Vista Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.)