For Gundy Company, units to be produced are 5,290 in quarter 1 and 6,400 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 Units to be Produced Direct Labor Time (Hours) Per Unit Total Required Direct Labor Hours Direct Labor Cost Per Hour Total Direct Labor Cost 1 5290 15 $ $ $ $ LA 2 6400 Six Months 15 $ For Roche Inc., variable manufacturing overhead costs are expected to be $21,000 in the first quarter of 2020, with $4,340 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $35.280 in each quarter. Prepare the manufacturing overhead budget by quarters and in total for the year. ROCHE INC. Manufacturing Overhead Budget For the Year Ending December 31, 2020 Variable Costs Fixed Costs Quarter 2 21000 35280 Total Manufacturing Overhead $ 56,280 $