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The production department of Hareston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: Units to be produced 1st Quarter 2nd Quarter3rd Quarter4th Quarter 8,400 9,400 7,400 6,400 In addition, the beginning raw materials inventory for the first quarter is budgeted to be 2,100 kilograms and the beginning accounts payable for the first quarter are budgeted to be $3,640. Each unit requires 3.4 kilograms of raw material that costs $2.80 per kilogram. Management desires to end each quarter with an inventory of raw materials equal to 10% of the following quarter's production needs. The desired ending inventory for the fourth quarter is 2,550 kilograms. Management plans to pay for 80% of raw material purchases in the quarter acquired and 20% in the following quarter. Each unit requires 0.6 direct labour-hours, and direct labour-hour workers are paid $21.0 per hour. Required: 1-a. Prepare the company's direct materials budget. (Round your answer to the nearest whole dollar amount.) Answer is complete but not entirely correct. Year Production needs (kilograms) Add: Desired ending inventory Total needs (kilograms) Deduct: Beginning inventory Raw materials to be purchased (kilograms) Cost of raw materials to be purchased HARESTON COMPANY Direct Materials Budget 2nd 1st Quarter 3rd Quarter Quarter 8,400 x 9,400 X 7,400 X 3,196 2,516 2,176 31,756 34,476 27,336 2,856 X 3.196 2,516 28,900 X 31,280 24.820 80.920 X 87,584 69,496 4th Quarter 6,400 X 2,550 24,310 2,176 22.134 61,975 31,600 X 2.550 109,990 2.856 X 107,134 299.975 % 1-b. Prepare the schedule of expected cash disbursements for materials for the upcoming fiscal year. (Round your answer to the nearest whole dollar amount.) Answer is complete and correct. 4th Quarter Year HARESTON COMPANY Schedule of Expected Cash Disbursements for Materials 2nd 1st Quarter 3rd Quarter Quarter Accounts payable, beginning balance $ 3,640 1st Quarter purchase 66.430 16,607 2nd Quarter purchase 70,067 17,517 3rd Quarter purchase 55,597 4th Quarter purchase Total cash disbursements for materials $ 70,070 $ 86,674 $ 73.114 3,640 83,037 87,584 69,496 49,580 293.337 13,899 49,580 63.479 $ $ 2. Prepare the company's direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Do not round intermediate calculations.) Answer is complete but not entirely correct. HARESTON COMPANY Direct Labour Budget 2nd 1st Quarter 3rd Quarter Quarter 5,040 5,640 4,440 $ 115,920 129,720 $ 102, 120 4th Quarter Year Total direct labour-hours needed Total direct labour cost 3,840 88,320 18,960 436,080 X $