Exercise $8-4($Algo$)$ Direct Labor Budget $[$LO$8-5]$

The production manager of Rordan Corporation prepared the following quarterly production forecast for next year:

Units to be produced

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

$10,800$

$8,500$

$7,100$

$11,200$

Each unit requires $0\mathrm{.}25$ direct labor$-$hour, and direct laborers are paid $$20\mathrm{.}00$ per hour.

Required:

Prepare a direct labor budget for next year.

Note: Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.

$\backslash$table$[[$Rordan Corporation,,$],[$Direct Labor Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year,$],[,,,,,,],[$Direct labor time per unit $($hours$),,,,,,],[$Total direct labor$-$hours needed,,,,,,$],[$Direct labor cost per hour,,,,,,$],[$Total direct labor cost,,,,,,$]]$