Show me the steps to solve$6-24($CMA$,$ adapted$)$ The All Frame Company makes and sells artistic frames for pictures of weddings, graduations, and other special events. Martin Flack, the company controller, is responsible for preparing the master budget and has accumulated the following information for the year:

The table is as follows.

Direct manufacturing labour$-$related costs include pension contributions of $$0\mathrm{.}50$ per hour, workers$$ compensation insurance of $$0\mathrm{.}15$ per hour, employee medical insurance of $$0\mathrm{.}40$ per hour, and employment insurance, in addition to wages. Assume that as of January $1,2025,$ the employment insurance rates are $7\mathrm{.}5\%$ of wages for employers and $7\mathrm{.}5\%$ of wages for employees. The cost of employee benefits paid by All Frame for its employees is treated as a direct manufacturing labour cost.

All Frame has an employee labour contract that calls for a wage increase to $$11\mathrm{.}00$ per hour on April $1,2025.$ New labour$-$saving machinery has New labour$-$saving machinery has been installed and will be fully operational by March $1,2025.$

The controller has been informed that the company expects to have $16,000$ frames on hand on December $31,2024,$ and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the following month$$s sales plus $50\%$ of the second following month$$s sales.

Required

Prepare a production budget and a direct manufacturing labour budget for the All Frame Company by month and for the first quarter of $2025.$ The direct manufacturing labour budget should include labour$-$hours and show the details for each labour cost category.