Exercise $8-4($Algo$)$ Direct Labor Budget $[$L$08-5]$

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

$9,800$

$7,500$

$7,900$

$10,200$

Each unit requires $0\mathrm{.}75$ direct labor$-$hour, and direct laborers are paid $$14\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$],[$Estimated sales in units,$],[$Direct labor time per unit $($hours$),],[$Total direct labor$-$hours needed,$],[$Direct labor cost per hour,$],[$Total direct labor cost,$]]$