Golden Valley Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2017		50,000 units
2nd quarter, 2017		45,000 units
3rd quarter, 2017		53,000 units
4th quarter, 2017		43,000 units
1st quarter, 2018		52,000 units

Prepare quarterly direct labor budgets for Golden Valley Industrial for 2017. It takes 3 hours of direct labor to produce each finished unit of product. Direct labor costs are $25 per hour. Each employee can work 474 hours per quarter. (Round answers to 0 decimal places, e.g. 125.)

Golden Valley Industrial Direct Labor Budget For the Year Ending December 31, 2017
		Quarter 1		Quarter 2		Quarter 3		Quarter 4		Year
Average hours per quarterUnits to be producedLabor cost per unitLabor costLabor hours per unitTotal hoursLabor rate per hourApproximate number of employees needed
Labor cost per unitUnits to be producedLabor costAverage hours per quarterTotal hoursApproximate number of employees neededLabor hours per unitLabor rate per hour		$		$		$		$		$
Labor costLabor hours per unitUnits to be producedLabor cost per unitAverage hours per quarterTotal hoursApproximate number of employees neededLabor rate per hour		$		$		$		$		$
Average hours per quarterUnits to be producedLabor hours per unitLabor costApproximate number of employees neededLabor cost per unitTotal hoursLabor rate per hour
Labor hours per unitTotal hoursLabor rate per hourApproximate number of employees neededLabor costLabor cost per unitUnits to be producedAverage hours per quarter		$		$		$		$		$
Units to be producedLabor hours per unitTotal hoursLabor rate per hourLabor cost per unitLabor costApproximate number of employees neededAverage hours per quarter
Total hoursLabor rate per hourLabor costLabor cost per unitAverage hours per quarterApproximate number of employees neededUnits to be producedLabor hours per unit
Labor cost per unitLabor rate per hourUnits to be producedAverage hours per quarterApproximate number of employees neededLabor costTotal hoursLabor hours per unit