For Crane Company, units to be produced are $5,300$ in quarter $1$ and $7,420$ in quarter $2.$ It takes $1\mathrm{.}6$ hours to make a finished unit, and the expected hourly wage rate is $$15$ per hour.

Prepare a direct labor budget by quarters for the $6$ months ending June $30,2025.$

CRANE COMPANY

Direct Labor Budget

Quarter

$1$

$1q,$ Six Months $q,$