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

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

$\backslash$table$[[$Units to be produced,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[,9,600,7,500,7,800,10,100]]$

Each unit requires $0\mathrm{.}65$ direct labor$-$hours, and direct laborers are paid $$10\mathrm{.}00$ per hour.

Required:

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

$\backslash$table$[[$Rordan Corporation$],[,1$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,,,,,,$]]$