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The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming...

The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Units to be produced 9,000 7,000 7,500 8,400

Each unit requires 0.45 direct labor-hours, and direct laborers are paid $10.00 per hour.

Required:

1. Prepare the company’s direct labor budget for the upcoming fiscal year. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.)

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