Selva Inc. makes keyboards for tablets. Planned production in units for the first three months of the coming year are — Each crate takes direct labour hours average wage per hour

Selva Inc. makes keyboards for tablets. Planned production in units for the first three months of the coming year are:

January ……………… 43,800

February …………….. 41,000

March ……………….. 50,250

Each crate takes 0.3 direct labour hours. The average wage is $18 per hour.

Required:

Prepare a direct labour budget for the months of January, February, and March, as well as the total for the first quarter.