Hruska Company's is a small company that produces a very popular men's cologne. The budgeted bottles to be produced for the next year by quarter follows: Bottles to be produced 1st Quarter 10,400 2nd Quarter 8,000 3rd Quarter 8, 200 4th Quarter 10,500 Each bottle requires 0.35 direct labor-hours, and direct laborers are paid $14.00 per hour. Required: 1. Prepare the company's direct labor budget for next year. Assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of bottles produced. 2. Prepare the company's direct labor budget for next year, assuming that the direct labor workforce is not adjusted each quarter. Instead, assume that the company's direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 3,500 hours of work each quarter. If the number of required direct labor-hours is less than this number, the workers are paid for 3,500 hours anyway. Any hours worked in excess of 3,500 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the company's direct labor budget for the upcoming fiscal year. Assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.) Hruska Company Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Direct labor time per unit (hours) Total direct labor-hours needed Direct labor cost per hour Total direct labor cost