U.5 Sheets 13. The products of Cards by Shannon (information in Exercises 10-12) are produced in two departments, Production and Finishing. Use the information shown below, which gives the direct labor hour per unit in each department, to prepare the direct labor cost bu dget, assuming that employees are paid an hourly wage of $9. Round the number of hours to one decimal place and dollars to the nearest cent. Production Finishing Product A Product B Product C 0.50 0.75 0.40 0.25 0.25 0.20