Tamarisk Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022:

		January		February		March		April		May
Estimated unit sales		9,000		14,000		8,000		8,000		10,000
Sales price per unit		$54.00		$51.50		$51.50		$51.50		$51.50
Direct labour hours per unit		2.00		2.00		1.50		1.50		1.50
Direct labour cost per hour		$8.00		$8.00		$8.00		$9.00		$9.00

Tamarisk has a labour contract that calls for a wage increase to $9.00 per hour on April 1. It has installed new labour-saving machinery, which will be fully operational by March 1. Tamarisk 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 next month's sales. (a) create a production budget and a direct labour budget for Tamarisk by month and for the first quarter of the year. The direct labour budget should include direct labour hours and show the detail for each direct labour cost category. (Round DLH per unit and labor rate per hour to 2 decimal places, e.g. 12.25 and all other answers to 0 decimal places, e.g. 125.)

TAMARISK COMPANY Production Budget For the quarter ending March 31, 2022
		Jan		Feb		Mar		Total
select an opening production budget item Ending InventoryBegining inventoryEstimated unit salesTotal required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess:select a production budget item Total requiredBegining inventoryEnding InventoryEstimated unit sales		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Begining inventoryEnding InventoryEstimated unit salesTotal required		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess:select a production budget item Begining inventoryEnding InventoryEstimated unit salesTotal required		enter a number of units rounded to 0 decimal places		enter a number of units rounded to 0 decimal places		enter a number of units rounded to 0 decimal places		enter a number of units rounded to 0 decimal places
Total		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units

TAMARISK COMPANY Direct Labour Budget For the quarter ending March 31, 2022
		Jan		Feb		Mar		Total
select an opening direct labour budget item Total hours requiredDLH per unitRate per hourProduction in units		enter a number of units		enter a number of units		enter a number of units
select a labour budget item Total hours requiredDLH per unitRate per hourProduction in units		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places
select a summarizing line for the first part DLH per unitRate per hourProduction in unitsTotal hours required		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labour budget item DLH per unitTotal hours requiredProduction in unitsRate per hour		enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 2 decimal places		enter a dollar amount rounded to 2 decimal places
Total		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount