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.

a) Prepare a production budget for Swifty Company by month and for the first quarter of the year.

b) 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.)