For Gundy Company, units to be produced are 5,100 in quarter 1 and 6,100 in quarter 2. It takes 1.5 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, 2017.

GUNDY COMPANY Direct Labor Budget June 30, 2017For the Six Months Ending June 30, 2017For the Quarter Ending June 30, 2017
		Quarter
		1		2		Six Months
Total Materials RequiredCost Per PoundBeginning Materials InventoryDirect Materials PurchasesDirect Labor Cost Per HourUnits to be ProducedDirect Labor Time Per UnitDesired Ending InventoryTotal Pounds Required for ProductionDirect Materials Per UnitTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Required Direct Labor Hours
Direct Materials Per UnitUnits to be ProducedTotal Materials RequiredTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursTotal Direct Labor CostCost Per PoundDesired Ending InventoryDirect Labor Cost Per HourDirect Labor Time Per UnitBeginning Materials InventoryDirect Materials Purchases
Total Pounds Required for ProductionDirect Materials PurchasesTotal Required Direct Labor HoursBeginning Materials InventoryDirect Labor Time Per UnitDesired Ending InventoryDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesCost Per PoundTotal Direct Labor CostTotal Materials RequiredDirect Materials Per UnitUnits to be Produced
Beginning Materials InventoryDesired Ending InventoryDirect Labor Time Per UnitTotal Required Direct Labor HoursDirect Materials Per UnitDirect Labor Cost Per HourTotal Materials RequiredUnits to be ProducedDirect Materials PurchasesCost Per PoundTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Pounds Required for Production		$		$
Total Direct Labor CostUnits to be ProducedBeginning Materials InventoryTotal Materials RequiredTotal Pounds Required for ProductionTotal Required Direct Labor HoursDirect Materials Per UnitDirect Labor Time Per UnitDirect Materials PurchasesCost Per PoundDesired Ending InventoryDirect Labor Cost Per HourTotal Cost of Direct Materials Purchases		$		$		$