avian" no ube wondstartphop: Brea... Welcome Ann The Production Department of Hruska Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 10.500 9,500 11,500 12,500 Each unit requires 0.30 direct labor-hours and direct laborers are paid $12.50 per hour. In addition, the variable manufacturing overhead rate is $1.80 per direct The fixed labor-hour manufacturing overhead is $85.000 per quarter The only noncash element of manufacturing overhead is which is $25.000 per quarter. Required: 1, Prepare the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adyusted each quarter to match the number hours required to produce the forecasted number of units of unit (hours and "Direct labor cost per produced (Round "Direct labor time per decimal places.) Hruska Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Required production in unts Direct labor time per unit (hours) Total direct labor hours needed Direct labor cost per hour Total direct labor cost