Summary | Child Ca... Follow up form - Th... S G Google anyone to help wit... myCampus Portal L W WeSpeakStudent Mindlap - Cengage Maps M Gmail Unit 6 Chapter 9 Assignment i Submitted 3 Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. 5/10 points awarded Scored eBook Print References Budgeted unit sales First Quarter 25,900 Second Quarter 21,400 Third Fourth Quarter Quarter 20,900 21,200 At the end of the previous quarter there were 2,600 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Each light requires 0.75 direct labour-hours for assembly and employees are paid $20 per hour. Required: 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. (Round "Direct labour time per unit" answers to 2 decimal places. Round "Total direct labour hours needed" answers to whole number.) FORTIN LIMITED Direct Labour Budget First Quarter Second Third Fourth Year Quarter Quarter Quarter Units to be produced 25,900x 21,400 20,900X 21,200 89,400 Direct labour time per unit (hours) 0.75 0.75 0.75 0.75 0.75 Total direct labour hours needed 19,425 16,050 15,675 15,900 67,050 Direct labour cost per hour $ 20.00 $ 20.00 $ 20.00 $ 20.00 $ 20.00 Total direct labour cost $ 388,500 $ 321,000 $ 313,500 $ 318,000 $ 1,341,000 Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted