Exercise 9-4 Direct Labour Budget [L02] Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. First Second Third Fourth Quarter Quarter Quarter Quarter Budgeted production (units) 23,850 22,350 21,100 22,000 At the end ofthe previous quarter there were 2,400 units in nished goods inventory. The desired ending nished goods inventory at the end of each quarter is 10% ofthe next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Each light requires 0.75 direct labour-hours for assembly and employees are paid $20 per hour. Required: Prepare the company's direct labour budget for the upcoming scal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecast number of units. (Round "Direct labour time per unit" and "Total direct labour hours needed" answers to 2 decimal places.) Units to be produced Direct labour time per unit (hours) Total direct labour hours needed Direct labour cost per hour Total direct labour cost _