TB Problem Qu. 8-228 Whitmer Corporation is working ... Whitmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.09 direct labor hours. The direct labor rate is $8.50 per direct labor hour. The production budget calls for producing 5,600 units in February and 6,100 units in March Required: Prepare the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor hours needed each month. (Round "labor-hours per unit" & "labor cost per hour answers to 2 decimal places.) February March Required production in units Direct labor-hours per unit Total direct labor-hours needed Direct labor cost per hour Total direct labor cost