Yeaman Company expects to produce 2,050 units in January and 1,994 units in February. Yeaman budgets five direct labor hours per unit. Direct labor costs average $18 per hour. Prepare Yeaman'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. Yeaman Company Direct Labor Budget Two Months Ended January 31 and February 28 January February Direct labor hours needed for production