The Bakery Department of Culbert Dessert Corporation has submitted the following forecast of fruit pies to be produced by quarter for

the upcoming fiscal year.

Each unit requires $0\mathrm{.}60$ direct labour$-$hours, and direct labour$-$hour workers are paid $$10\mathrm{.}00$ per hour.

In addition, the variable manufacturing overhead rate is $$2\mathrm{.}00$ per direct labour$-$hour. The fixed manufacturing overhead is $$25,750$ per

quarter. The only non$-$cash element of manufacturing overhead is depreciation, which is $$7,550$ per quarter.

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 produced.