Robert Cullumber, Marigold \& Cullumber Fabricators' production manager, has just completed the company's production budget for the first quarter. Each brick requires 12 minutes to produce, and Robert expects to pay workers \$16 per direct labor hour in the coming year. Prepare Marigold \& Cullumber's direct labor budget for the first quarter. (Round per unit answers to 2 decimal places, e.g. 0.35 \& all other answers to 0 decimal places, e.g. 5,275. Convert minutes to hour for calculation, e.g. 15 minutes is 0.25 hours.)