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

Production Information
1st quarter, 2020		55,800 units
2nd quarter, 2020		50,400 units
3rd quarter, 2020		61,200 units
4th quarter, 2020		48,000 units
1st quarter, 2021		59,600 units

Prepare quarterly direct labor budgets for Richetti Industrial for 2020. It takes 3 hours of direct labor to produce each finished unit of product. Direct labor costs are $20 per hour. Each employee can work 470 hours per quarter. (Round answers to 0 decimal places, e.g. 125.)

Richetti Industrial Direct Labor Budget For the Year Ending December 31, 2017
		Quarter 1		Quarter 2		Quarter 3		Quarter 4		Year
select an item Labor rate per hourTotal hoursLabor costAverage hours per employee per quarterLabor cost per unitLabor hours per unitUnits to be producedApproximate number of employees needed		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select an item Units to be producedApproximate number of employees neededTotal hoursLabor hours per unitLabor costLabor cost per unitAverage hours per employee per quarterLabor rate per hour		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a summarizing line for the first part Total hoursUnits to be producedLabor hours per unitApproximate number of employees neededLabor cost per unitAverage hours per employee per quarterLabor costLabor rate per hour		$enter a total dollar amount for the first part		$enter a total dollar amount for the first part		$enter a total dollar amount for the first part		$enter a total dollar amount for the first part		$enter a total dollar amount for the first part
select an item Average hours per employee per quarterLabor costApproximate number of employees neededLabor rate per hourLabor cost per unitUnits to be producedTotal hoursLabor hours per unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the second part Units to be producedLabor costTotal hoursLabor hours per unitApproximate number of employees neededLabor rate per hourLabor cost per unitAverage hours per employee per quarter		$enter a total dollar amount for the second part		$enter a total dollar amount for the second part		$enter a total dollar amount for the second part		$enter a total dollar amount for the second part		$enter a total dollar amount for the second part
select an item Average hours per employee per quarterLabor rate per hourUnits to be producedLabor costLabor hours per unitLabor cost per unitTotal hoursApproximate number of employees needed		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select an item Units to be producedLabor hours per unitAverage hours per employee per quarterLabor cost per unitLabor rate per hourApproximate number of employees neededTotal hoursLabor cost		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line for the third part Average hours per employee per quarterLabor hours per unitLabor rate per hourApproximate number of employees neededLabor cost per unitUnits to be producedLabor costTotal hours		enter a number of employees		enter a number of employees		enter a number of employees