Choo-Foo Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2011. January February March April May Estimated unit sales 10,000 12,000 8,000 9,000 9,000 Sales price per unit $50.00 $47.50 $47.50 $47.50 $47.50 Direct labor hours per unit 2.0 2.0 1.5 1.5 1.5 Wage per direct labor hour $8.00 $8.00 $8.00 $9.00 $9.00 Choo-Foo has a labor contract that calls for a wage increase to $9.00 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Choo-Foo expects to begin the year with 16,000 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 50% of the second following month's sales. Prepare a direct labor budget for Choo-Foo Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round hours per unit and rate per hour to 2 decimal places, e.g. 10.50. Enter all amounts as positive amounts and subtract where necessary.)