Sanford Shoe Company makes three shoe styles: loafers, work boots, and tennis shoes. The production budget for the next three months for each type of shoe is:

\begin{tabular}{|c|c|c|c|}

\hline & Loafers & \begin{tabular}{l}

Work \\

Boots

\end{tabular} & \begin{tabular}{l}

Tennis \\

Shoes

\end{tabular} \\

\hline January & 2,900 & 5,400 & 3,160 \\

\hline February. & 3,100 & 6,000 & 5,400 \\

\hline March & 2,750 & 6,600 & 4,300 \\

\hline

\end{tabular}

From experience, Sanford's management knows that it takes 15 minutes of direct labor to make a pair of loafers, 20 minutes to make a pair of work boots, and $12 \mathrm{~min}$ utes to make a pair of tennis shoes. At Sanford, direct labor employees are paid $\$ 5$ per hour.

Prepare a direct labor budget in both hours and costs for each of the three months