The company is currently analyzing direct labor hour requirements for the upcoming year. Cutting Assembly Estimated hours per unit: Regal ........... 1.5 2.7 Royal Flash ........... 1.1 2.8 Direct labor hour rate ..... $ 10 $ 11 Budgeted unit production for each of the products is as follows: Number of units to be produced Product model: Regal Royal 570 760 840 Flash Prepare the direct labor budget for the Cutting Department, then the Assembly Department, and finally the company as a whole. Flash Total Gable Industries Direct Labor Budget For the upcoming Year Regal Royal Cutting Department Units to be produced Multiply by: Direct labor hours per unit Total cutting hours required Multiply by: Direct labor cost per hour Budgeted direct labor cost