Whispering Winds has a labour contract that calls for a wage increase to $$9\mathrm{.}00$ per hour on April $1.$ It has installed new labour$-$saving machinery, which will be fully operational by March $1.$

Whispering Winds expects to begin the year with $17,000$ frames on hand and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the following month's sales, plus $50\%$ of the next month's sales.

$($a$)$ Prepare a production budget and a direct labour budget for Whispering Winds by month and for the first quarter of the year. The direct labour budget should include direct labour hours and show the detail for each direct labour cost category. $($Round DLH per unit and labor rate per hour to $2$ decimal places, eg$.12\mathrm{.}25$ and all other answers to $0$ decimal places, eg$.125.)$

WHISPERING WINDS COMPANY

Production Budget

For the quarter ending March $31,2022$

Jan For the quarter ending March $31,2022$

WHISPERING WINDS COMPANY

Direct Labour Budget Also