Direct Labor Budget $-$ how many hours of direct labor are needed and the related cost.

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

Each unit requires $1\mathrm{.}5$ direct labor hours, and direct laborers are paid $$25$ per hour.

a Prepare the company's direct labor budget for the upcoming fiscal year by quarter.

Required production in units

Direct labor time per unit $($hours$)$

Total direct labor$-$hours needed

Direct labor cost per hour

Total direct labor cost

b How much cost will be incurred for the whole year for direct labor costs?

c How much labor cost is incurred for $1$ unit produced?