For Whispering Winds Company, units to be produced are $5,300$ in quarter $1$ and $6,100$ in quarter $2.$ It takes $1\mathrm{.}5$ hours to make a

finished unit, and the expected hourly wage rate is $$14.$ Prepare a direct labour budget by quarters for the six months ending June $30,$

$2022.$

WHISPERING WINDS COMPANY

Direct Labour Budget

For the Six Months Ending June $30,2022$

Quarter