Prepare a production budget for Vaughn Company by month and for the first quarter of the year.

Prepare a direct labor budget for Vaughn 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.)

Vaughn 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. April May 10.780 Estimated unit sales March 12.740 $575 January February 11.760 13.720 $60 $57.5 20 20 $6,0 560 Unit selling price Direct labor hours per unit Direct labor cost per hour 10.780 $57.5 1.5 $57.5 1.5 15 560 $70 $70 Vaughn has a labor contract that calls for a wage increase to $7.0 per hour on April 1 New labor-saving machinery has been installed and will be fully operational by March 1. Vaughn expects to begin the year with 17,248 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. bany by or hou Direct Labor Hours per Unit Cost Per Pound Direct Labor Cost Per Hour Direct Materials Per Unit Total Hours Needed Total Direct Labor Cost Beginning Materials Inventory Desired Ending Inventory Total Cost of Direct Materials Purchases Total Pounds Required for Production Production in Units Total Materials Required Direct Materials Purchases