Yandell Company expects to produce 1,990 units in January and 1,836 units in February. Yandell budgets three direct labor hours per unit. Direct labor costs average $15 per hour. Prepare Yandell'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. Yandell Company Direct Labor Budget Two Months Ended January 31 and February 28 Direct labor hours needed for production January February