For Swifty Company, units to be produced are 5,400 in quarter 1 and 7,560 in quarter 2. It takes 1.6 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, 2022.

SWIFTY COMPANY Direct Labor Budget choose the accounting period June 30, 2022For the Quarter Ending June 30, 2022For the Six Months Ending June 30, 2022
		Quarter
		1		2		Six Months
select an opening labor budget item Direct Materials Per UnitDirect Labor Time (Hours) Per UnitTotal Direct Labor CostTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursTotal Pounds Required for ProductionCost Per PoundDirect Labor Cost Per HourUnits to be ProducedBeginning Materials InventoryDirect Materials PurchasesTotal Materials RequiredDesired Ending Inventory		enter a number of units		enter a number of units
select a labor budget item Desired Ending InventoryDirect Labor Cost Per HourTotal Materials RequiredUnits to be ProducedBeginning Materials InventoryDirect Materials PurchasesTotal Pounds Required for ProductionDirect Materials Per UnitDirect Labor Time (Hours) Per UnitTotal Required Direct Labor HoursCost Per PoundTotal Cost of Direct Materials PurchasesTotal Direct Labor Cost		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place
select a summarizing line for the first part Cost Per PoundDesired Ending InventoryUnits to be ProducedDirect Labor Time (Hours) Per UnitTotal Materials RequiredTotal Direct Labor CostDirect Materials PurchasesTotal Required Direct Labor HoursTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesDirect Labor Cost Per HourDirect Materials Per UnitBeginning Materials Inventory		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Direct Materials PurchasesTotal Materials RequiredTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesUnits to be ProducedDesired Ending InventoryDirect Labor Time (Hours) Per UnitBeginning Materials InventoryCost Per PoundTotal Direct Labor CostDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Materials Per Unit		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Direct Materials PurchasesUnits to be ProducedTotal Cost of Direct Materials PurchasesTotal Direct Labor CostDirect Materials Per UnitTotal Required Direct Labor HoursTotal Pounds Required for ProductionDirect Labor Cost Per HourTotal Materials RequiredDesired Ending InventoryCost Per PoundBeginning Materials InventoryDirect Labor Time (Hours) Per Unit		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount