Tab 4 The production manager of Junnen Corporation has submitted the following forecast of units to be produced for each quarter of the upcoming fiscal year. 1st Q 2nd Q 3rd Q 4th Q Units to be produced 5000 4400 4500 4900 Each unit requires 0.40 direct labor-hours and direct labor-hour workers are paid $11 per hour. 1. Construct the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the # of units produced. 1st Q 2nd o 3rd Q 4th o Total Units to be produced DL hrs per unit Total hours needed Cost per hour Direct Labor Cost 2. Construct the company's direct labor budget for the upcoming fiscal year assuming that the direct labor 1 st 2nd Q 3rd Q 4th o Total Units to be produced DL hrs per unit Total hours needed Base Hours Rate Base Pay Overtime Hours Rate Overtime Pay Total DL Cost