QUESTION 6 In budgeting direct labor hours for the coming year, it is important to O multiply production in units by the direct labor hours per unit. divide production in units by the direct labor hours per unit. subtract production in units from the direct labor hours per unit. subtract direct labor hours per unit from production in units. O multiply production in units by the labor wage rate. QUESTION 7 The budget that describes how many units must be produced in order to meet sales needs and ending inventory objectives is the O production budget. O direct materials purchases budget. cash budget. budgeted income statement. none of these. QUESTION 8 The first step in creating the master budget is the creation of the O production budget. 000 direct labor budget. cash budget. sales budget. O budgeted income statement.