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

PLEASE SHOW ALL CALCULATIONS. TIA

Production Information
1st quarter, 2020		41,400 units
2nd quarter, 2020		37,600 units
3rd quarter, 2020		45,200 units
4th quarter, 2020		35,200 units
1st quarter, 2021		43,600 units

Prepare quarterly direct labor budgets for Sipacore 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.)

Sipacore Industrial Direct Labor Budget For the Year Ending December 31, 2017
		Quarter 1		Quarter 2		Quarter 3		Quarter 4		Year
select an item Labor hours per unitLabor rate per hourLabor cost per unitUnits to be producedApproximate number of employees neededTotal hoursAverage hours per employee per quarterLabor cost		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 Labor cost per unitUnits to be producedLabor costApproximate number of employees neededTotal hoursLabor rate per hourAverage hours per employee per quarterLabor hours per unit		$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 Labor hours per unitUnits to be producedAverage hours per employee per quarterLabor cost per unitLabor rate per hourApproximate number of employees neededLabor costTotal hours		$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 Approximate number of employees neededTotal hoursLabor cost per unitUnits to be producedAverage hours per employee per quarterLabor costLabor rate per hourLabor 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 Labor costLabor rate per hourUnits to be producedLabor hours per unitApproximate number of employees neededTotal hoursLabor 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 Units to be producedLabor cost per unitLabor hours per unitTotal hoursLabor costLabor rate per hourApproximate number of employees neededAverage hours per employee per quarter		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select an item Average hours per employee per quarterApproximate number of employees neededLabor cost per unitLabor rate per hourLabor hours per unitTotal hoursLabor costUnits to be produced		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 Labor hours per unitApproximate number of employees neededLabor cost per unitUnits to be producedLabor costLabor rate per hourTotal hoursAverage hours per employee per quarter		enter a number of employees		enter a number of employees		enter a number of employees		enter a number of employees