Emeric and Ellie’s Painting Service estimates that it will paint 10 small homes, 5 medium homes, and 2 large homes during the month of June 2017. The company estimates its direct labor needs as 40 hours per small home, 70 hours for a medium home, and 120 hours for a large home. Its average cost for direct labor is $18 per hour.

Instructions
Prepare a direct labor budget for Emeric and Ellie’s Painting Service for June 2017.