Problem 9-16 Direct Labour and Manufacturing Overhead Budgets (LO2] The Bakery Department of Culbert Dessert Corporation has submitted the following forecast of fruit ples to be produced by quarter for the upcoming fiscal year. inces Units to be produced Flest Quarter 9,600 Second Thied Fourth Quarter Quarter Quarter 12,600 10,600 14,000 Each unit requires 0.30 direct labour hours, and direct labour-hour workers are paid $10.00 per hour In addition, the variable manufacturing overhead rate is $1.00 per direct labour-hour. The foed manufacturing overhead is $27,000 per quarter. The only non-cash element of manufacturing overhead is depreciation, which is $7.800 per quarter Required: 1. 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 forecast number of units produced Culbert Dessert Corporation Direct Labour Budget Second Quarter Third Quarter Fourth Quarter Year Units to be produced bet labour time per unt (hours) Total drect labour hours needed Direct labour cost per hour First Quarter hep Save & Exit Submit Check my work