Super-cali-fragilistic Inc. provides gutter cleaning services to residential clients. The owner makes sales calls and quotes on jobs based on the length of gutter surface; college students clean the gutters; and, a part-time bookkeeper takes care of billing customers. The owner estimates that her gutter cleaners will work a total of 1,000 jobs during the year. Each job averages 600 feet of gutter surface and requires 12 direct labor hours. The company budgets gutter cleaners at $15 per hour, which includes the employer share of taxes and benefits. The following table presents the budgeted overhead costs for the current year: $144,000 $78,000 Total Budgeted Overhead: Non-labor Variable Costs: Supplies ($6.50 per DLH) Fixed Costs (to support capacity of 12,000 DLHS): Indirect Labor Depreciation Other Fixed Costs Required: A. Determine the direct labor budget ($) for the year. $25,000 $17,000 $24,000 B. Determine the revenue budget for the year, assuming the company charges customers $0.60 per foot. C. Prepare a budgeted contribution margin income statement for the company through operating income for the year