Sunland 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. January February March April May Estimated unit sales 11,280 13,160 12,220 10,340 10,340 Unit selling price $40 $37.5 $37.5 $37.5 $37.5 Direct labor hours per unit 2.0 2.0 1.5 1.5 1.5 Direct labor cost per hour $7.0 $7.0 $7.0 $8.0 $8.0 Sunland has a labor contract that calls for a wage increase to $8.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Sunland expects to begin the year with 16,544 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. Prepare a production budget for Sunland Company by month and for the first quarter of the year. SUNLAND COMPANY Production Budget For the Quarter Ending March 31, 2022 Jan 11280 Sales in Units Add Desired Ending Inventory 18048 Total Required Units 29328 Less Beginning Inventory 16544 Required Production Units 12784 eTextbook and Media Feb 13160 16356 29516 18048 11468 Prepare a direct labor budget for Sunland 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.) SUNLAND COMPANY Direct Labor Budget $ Jan Mar Feb s epare a direct labor budget for Sunland Company by month and for the first quarter of the year. The direct labor budget should clude direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.) SUNLAND COMPANY Direct Labor Budget Jan Mar Total Feb