Swift 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 Estimated unit sales Unit selling price Direct labor hours per unit Direct labor cost per hour January 12.960 $60 2.0 $6.0 February 15.120 $57.5 2.0 $6.0 March 14.040 $57.5 1.5 $6.0 April 11,880 $57 5 1.5 $7.0 May 11.880 $57.5 1.5 $7.0