Prepare quarterly direct labor budgets for Roehler Industrial for 2017, using the production information in Exercise 10-7. It takes 3.0 hours of direct labor to produce each finished unit of product. Direct labor costs are $20 per hour. Each employee can work 470 hours per quarter.
Exercise 10-7
1st quarter, 2017 ......................45,000 units
2nd quarter, 2017..................... 41,000 units
3rd quarter, 2017...................... 49,000 units
4th quarter, 2017 ......................38,000 units
1st quarter, 2018 ......................47,000 units