Yada Company expects to produce 2,050 units in January and 1,941 units in February. Yada budgets two direct labor hours per unit. Direct labor costs average $18 per hour. Prepare Yada's direct labor budget for January and February Begin by preparing the direct labor budget for January and February through the total direct labor hours needed for production line and then complete the budget by calculating the budgeted direct labor cost. Yada Company Direct Labor Budget Two Months Ended January 31 and February 28 January February Direct labor hours needed for production