Exercise 8-4 (Algo) Direct Labor Budget (L08-5) 3rd Quarter 3,200 4th Quarter The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year ist Quarter 2nd Quarter Units to be produced 10,400 8,000 10,500 Each unit requires 0.35 direct labor-hours, and direct laborers are paid $14.00 per hour Required: 1. Prepare the company's direct labor budget for the upcoming fiscal year (Round "Direct labor time per unit (hours)" answers to 2 decimal places.) Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Yoar Direct labortimo per unit (hours) Total direct labor hours needed Direct labor cost per hour Total direct labor cost