(NM 5)

The production manager of Rordan Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter

Units to be produced . . . . .. . . . . . . 8,000 6,500 7,000 7,500

Each unit requires 0.35 direct labor hours, and direct laborers are paid $ 12.00 per hour.

Required:

Construct the companys direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to pro-duce the forecasted number of units produced.