Mark-A-Date Corporation makes pocket and wall calendars. The production budget for the next three months for each of the calendars is as follows:

From past experience, Mark-A-Date's management knows that it takes approximately 5 minutes to make a pocket calendar and 3 minutes to make a wall calendar. Mark-A-Date pays its employees $14 per hour. Prepare a direct labor budget for each of the three months in both hours and costs.
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