Please help me...

Bramble Inc, is preparing its annual budgets for the year ending December 31, 2022. Accounting assistants furnish the data shown below. An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses of $537,600 for product J850 and $345,600 for product J860, and administrative expenses of $518,400 for product J850 and $326,400 for product J860. Interest expense is $150,000 (not allocated to products). Income taxes are expected to be 20%. Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.)