PRODUCTION AND DIRECT LABOR BUDGETS (YOU MUST SHOW YOUR CALCULATIONS - NO CALCULATIONS, NO CREDIT.) Budgeted Sales for the coming year: 45,000 units. Finished goods inventory, January 1: 4,000 units Finished goods inventory desired, December 31 5,000 units Direct labor hours required in production: Cutting Department: 2 hours per unit; Assembly Department: 3 hours per unit Direct Laborers earn: Cutting Department: $18 per hour; Assembly Department: $25 per hour PREPARE PRODUCTION BUDGET IN UNITS: _UNITS PREPARE A DIRECT LABOR BUDGET