EXERCISE $8-4$ Direct Labor Budget LO$8-5$

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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter $44$th Quarter,$],[$Units to be produced,$8,000,6,500,7,000,7,500]]$

Each unit requires $0\mathrm{.}35$ direct labor$-$hour, and direct laborers are paid $$15\mathrm{.}00$ per hour.

Required:

Using $$ Schedule $4$ as your guide, prepare a direct labor budget for next year.