Exercise $8-4($Algo$)$ Direct Labor Budget $[$LO$8-5]$

The production manager of Rordan Corporation prepared the following quarterly production forecast for next year:

$\backslash$table$[[$Units to be produced,$1$st Quarter,$2$nd Quarter,$3$rd Quarter $4$ th Quarter$]]$

Each unit requires $0\mathrm{.}65$ direct labor$-$hour, and direct laborers are paid $$20\mathrm{.}00$ per hour.

Required:

Prepare a direct labor budget for next year.

Note: Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.

$\backslash$table$[[$Rordan Corporation,,$],[$Direct Labor Budget,,,$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[,,,,,],[$Direct labor time per unit $($hours$),,,,,],[$Total direct labor$-$hours needed,,,,,$],[$Direct labor cost per hour,,,,,$],[$Total direct labor cost,,,,,$]]$