Paige Metals Company has two departments?Cutting and Grinding?andmanufactures three products. Budgeted unit production for the coming year is21,000 of Product T, 36,000 of Product M, and 30,000 of Product B. The companyis currently analyzing direct labor hour requirements for the coming year.Data for each department are as follows:Cutting GrindingEstimated hours per unitProduct T 1.1 0.5Product M 0.6 2.9Product B 3.2 1.0Hourly labor rate $9 $7Prepare a direct labor budget for the coming year that shows the budgeted directlabor costs for each department and for the company as a whole.