Sarah had just finished the production budget for her division and now needs to further consider related cash needs. Since labor costs are a significant cash outflow for her compary, she opts to complete that budget next. The peoduction budget ended as follows for the second quarter Every unit requires 2.10 hours of DU iime, whichis etimuted to cout the compary \$19hour. Help Sarah prepare the direct fabor budget for her compan for the second euarter, identifyine total DL hours at well as fotal Dt coit for each month and for the quarter ma whele. (Round hours per unit te 2 decimal placei, es. 15.25.)