prepare a direct labor budget for each month of april, may, and june. 2. prepare a factory overhead budget for each month of april, may, and june. 3. the company is considering hiring more skilled workers. these workers would increase the direct labor rate to $21 per hour and reduce direct labor hours required per finished good to 1.5 hours. compute the direct labor budget for april assuming the company (a) does not hire more skilled workers and (b) hires more skilled workers. 4. the company is considering hiring more skilled workers. these workers would increase the direct labor rate to $21 per hour and reduce direct labor hours required per finished good to 1.5 hours. how would this change to more skilled workers impact total budgeted factory overhead (assuming the budgeted variable overhead rate is unchanged)?