Whitner Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.08 direct labor-hours. The direct labor rate is $7.50 per direct labor-hour. The production budget calls for producing 4,900 units in February and 5,400 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.) March Required production in units Direct labor hours per unit Total direct labor hours needed Direct labor cost per hour Total direct labor cost