2. Construct the company's direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is not adjusted each quarter. Instead, assume that the company's direct labour workforce consists of permanent employees who are guaranteed to be paid for at least 2,800 hours of work each quarter. If the number of required direct labour-hours is less than this number, the workers are paid for 2,800 hours anyway. Any hours worked in excess of 2,800 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labour. RORDAN CORPORATION Direct Labour Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year 0 0 0 0 Total direct labour-hours needed Regular hours paid Overtime hours paid Wages for regular hours Overtime wages Total direct labour cost T T $ 0 $ 0 $ 0 $ 0 $