For Swifty Company, units to be produced are $5,400$ in quarter $1$ and $7,560$ in quarter $2.$ It takes $1\mathrm{.}6$ hours to make a finished unit, and the expected hourly wage rate is $$20$ per hour.

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

SWIFTY COMPANY

Direct Labor Budget

$$

Quarter

$1q,$

$q,$

$q,$

$$

$$

$$

$$

$$

$$

$$ $ $$ $

$$

$$

$ $$

$$ $ $$