3 Exercise 9-4 Direct Labour Budget [LO2] 5 points Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. Budgeted unit sales Quarter 24,000 Second Quarter 21,500 Third Fourth Quarter Quarter 20,600 21,100 References At the end of the previous quarter there were 2.200 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Each light requires 0.75 direct labour-hours for assembly and employees - are paid $21 per hour Required: Prepare the company's direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecast number of units. (Round "Direct labour time per unit" answers to 2 decimal pinces. Round "Total direct inbour hours needed" answers to whole number) Units to be produced Dact labour time per unit (hours) Total drect labour hours needed the end FORTIN LIMITED Direct Labour Budget First Quarter Second Quarter Third Quarter Fourth Quarter THAT www. Check