For Gundy Company, units to be produced are 5,100 in quarter 1 and 6,300 in quarter 2. It takes 2.0 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, 2020.

GUNDY COMPANY Direct Labor Budget For the Six Months Ending June 30, 2020 Quarter 1 2 Six Months 5100 6300 Total Required Direct Labor Hours 2 2 Direct Labor Time (Hours) Per Unit 10200 12600 Direct Labor Cost Per Hour $ 15 $ 15 Total Direct Labor Cost 153000 189000 $ 37620