Your answer is partially correct. Try again. Prepare the direct labor budget for the year. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.7.) BLUE INC. Direct Labor Budget For the Year Ending December 31, 2017 , JB 50 JB 60 Total T Units to be produced T Direct Labor Time per Unit Total Required Direct Labor Hours | T Direct Labor Cost per Hour T Total Direct Labor Cost LINK TO TEXT LINK TO TEXT Product JB 50 Product JB 60 404,200 $21 201,400 $28 29,100 31,200 16,800 14,600 Sales budget: Anticipated volume in units Unit selling price Production budget: Desired ending finished goods units Beginning finished goods units Direct materials budget: Direct materials per unit (pounds) Desired ending direct materials pounds Beginning direct materials pounds Cost per pound Direct labor budget: Direct labor time per unit Direct labor rate per hour Budgeted income statement: Total unit cost 32,000 41,700 19,500 14,100 $3 $12 $22 An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expens $663,000 for product JB 50 and $364,000 for product JB 60, and administrative expenses of $541,000 for product JB 50 and $150,000 (not allocated to products). Income taxes are expected to be 30%