Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. First Second Third Fourth Quarter Quarter- QiJarter' Quarter Budgeted unit sales 24,693 21,388 23,688 22,298 Atthe end ofthe previous quarter there were 2,600 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% ofthe next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Each light requires 0.75 direct labourhours for assembly and employees are paid $21 per hour. Required: Prepare the company's direct labour budget for the upcoming scal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecast number of units. (Round "Direct labour time per unit" answers to 2 decimal places. Round "Total direct labour hours needed'I answers to whole number.) Ul'lltB to be produced Direct labour time per unit (hours) Total direct labour hOUIB needed Direct labour cost per hour Total direct labour cost