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	14,400	16,800	15,600	13,200	13,200
Unit selling price	$60	$57.50	$57.50	$57.50	$57.50
Direct labor hours per unit	2	2	1.5	1.5	1.5
Direct labor cost per hour	$6.00	$6.00	$6.00	$7.00	$7.00

Sunland 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.

Sunland expects to begin the year with 21,120 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following months sales, plus 40% of the second following months sales.

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 choose the accounting period For the Year Ending March 31, 2022For the Quarter Ending March 31, 2022March 31, 2022
		Jan		Feb		Mar		Total
select an opening labor budget item Total Hours NeededCost Per PoundTotal Direct LaborDirect Labor Hours per UnitTotal Materials RequiredDirect Materials Per UnitDirect Materials PurchasesTotal Cost of Direct Materials PurchasesDesired Ending InventoryBeginning Materials InventoryDirect Labor Cost Per HourTotal Pounds Required for ProductionProduction in Units		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Cost Per PoundTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesDirect Materials PurchasesTotal Direct LaborTotal Materials RequiredBeginning Materials InventoryDirect Labor Cost Per HourDirect Materials Per UnitProduction in UnitsDesired Ending InventoryDirect Labor Hours per UnitTotal Hours Needed		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line for the first part Total Pounds Required for ProductionDesired Ending InventoryProduction in UnitsTotal Hours NeededDirect Labor Hours per UnitDirect Materials PurchasesTotal Direct LaborDirect Materials Per UnitTotal Materials RequiredTotal Cost of Direct Materials PurchasesDirect Labor Cost Per HourCost Per PoundBeginning Materials Inventory		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Cost Per PoundTotal Materials RequiredDirect Materials Per UnitTotal Hours NeededTotal Cost of Direct Materials PurchasesDesired Ending InventoryDirect Labor Cost Per HourProduction in UnitsBeginning Materials InventoryDirect Labor Hours per UnitTotal Direct LaborTotal Pounds Required for ProductionDirect Materials Purchases		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Desired Ending InventoryProduction in UnitsTotal Cost of Direct Materials PurchasesCost Per PoundTotal Pounds Required for ProductionDirect Labor Hours per UnitDirect Materials PurchasesTotal Materials RequiredTotal Hours NeededBeginning Materials InventoryDirect Labor Cost Per HourDirect Materials Per UnitTotal Direct Labor		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount