Yasmin Company expects to produce 1,770 units in January and 1,923 units in February. Yasmin budgets five direct labor hours per unit. Direct labor costs average $16 per hour. Prepare Yasmin'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. Yem expects to produce 1,700 units in January and 2,170 units in February. The company budgets three pounds per unit of direct materials at a cost of $40 per pound. Indirect materials are insignificant and not considered for budgeting purposes. The balance in the Raw Materials Inventory account (all direct materials) on January 1 is 5,400 pounds. Yem desires the ending balance in Raw Materials Inventory to be 80% of the next month's direct materials needed for production. Desired ending balance for February is 3,900 pounds. Prepare Yem's direct materials budget for January and February. Begin by preparing the direct materials budget for January and February through total direct materials needed line and then complete the budget by calculating the budgeted cost of direct materials purchases