Swifty 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		9,840		11,480		10,660		9,020		9,020
Unit selling price		$50		$47.5		$47.5		$47.5		$47.5
Direct labor hours per unit		2.0		2.0		1.5		1.5		1.5
Direct labor cost per hour		$8.0		$8.0		$8.0		$9.0		$9.0

Swifty has a labor contract that calls for a wage increase to $9.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Swifty expects to begin the year with 14,432 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 Swifty 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.)

SWIFTY COMPANY Direct Labor Budget choose the accounting period For the Year Ending March 31, 2022March 31, 2022For the Quarter Ending March 31, 2022
		Jan		Feb		Mar		Total
select an opening labor budget item Desired Ending InventoryProduction in UnitsDirect Materials Per UnitTotal Hours NeededDirect Labor Cost Per HourTotal Materials RequiredTotal Direct Labor CostCost Per PoundTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesDirect Materials PurchasesBeginning Materials InventoryDirect Labor Hours per Unit		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Production in UnitsDesired Ending InventoryBeginning Materials InventoryTotal Hours NeededDirect Labor Hours per UnitTotal Direct Labor CostDirect Materials Per UnitCost Per PoundTotal Materials RequiredTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesDirect Materials PurchasesDirect Labor Cost Per Hour		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place
select a summarizing line for the first part Direct Labor Cost Per HourTotal Hours NeededCost Per PoundDirect Materials PurchasesDesired Ending InventoryProduction in UnitsDirect Materials Per UnitDirect Labor Hours per UnitTotal Direct Labor CostBeginning Materials InventoryTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesTotal Materials Required		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 Total Direct Labor CostTotal Hours NeededDirect Labor Cost Per HourBeginning Materials InventoryDirect Materials PurchasesCost Per PoundTotal Pounds Required for ProductionProduction in UnitsTotal Cost of Direct Materials PurchasesDesired Ending InventoryDirect Materials Per UnitDirect Labor Hours per UnitTotal Materials Required		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Total Materials RequiredDirect Labor Hours per UnitTotal Cost of Direct Materials PurchasesTotal Pounds Required for ProductionTotal Hours NeededDirect Labor Cost Per HourDesired Ending InventoryTotal Direct Labor CostCost Per PoundDirect Materials Per UnitDirect Materials PurchasesBeginning Materials InventoryProduction in Units		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount