I need help with the second half I'm pretty sure the first one is correct.

The production manager of Rordan Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year Units to be produced 8,000 6,500 7,000 7,500 Each unit requires 0.35 direct labor-hours, and direct laborers are paid $12.00 per hour. Required: 1. Complete the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Round Direct labor time per unit (hours)" answers to 2 decimal places.) Rordan C tion Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Required production in units Direct labor time per unit (hours) Total direct labor-hours needed Direct labor cost per hour Total direct labor cost 8,000 6,500 0.35 2,275 7,000 0.35 2,450 7,500 0.35 2,625 29,000 0.35 10,150 12 12 S 12 S 27,300 S 29,400 S 31,500 S 121,800 12 S 33,600 2 Complete the company's direct labor budget for the upcoming fiscal ye ar, assuming that the direct labor workforce is not adjusted each quarter Instead, assume that the company's direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 2 600 hours of work each quarter, If the number of required direct labor-hours is less than this number, the workers are paid for 2,600 hours anyway. Any hours worked in excess of 2,600 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor. (Input all amounts as positive values.) Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Total direct labor-hours needed Regular hours paid Overtime hours paid Wages for reguiar hours Overtime wages Total direct labor cost 6,500 7 8,000 6,500 7,000 7,500