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 0.40 direct labour-hours, and direct labour-hour workers are paid $9.00 per hour.

In addition, the variable manufacturing overhead rate is $1.00 per direct labour-hour. The fixed manufacturing overhead is $26,250 per quarter. The only non-cash element of manufacturing overhead is depreciation, which is $7,650 per quarter.

Required: 1. Prepare the companys 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.

2. Prepare the companys manufacturing overhead budget. As per Schedule 5, your manufacturing overhead budget should also include the budgeted cash disbursements for overhead.

\begin{tabular}{ccccc} & First & Second & Third & Fourth \\ & Quarter & Quarter & Quarter & Quarter \\ Units to be produced & 9,300 & 12,300 & 10,300 & 14,300 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|l|} \hline \multicolumn{4}{|c|}{ Culbert Dessert Corporation } \\ \cline { 2 - 7 } & \multicolumn{2}{|c|}{ Direct Labour Budget } \\ & FirstQuarter & SecondQuarter & ThirdQuarter & FourthQuarter & Year \\ \hline Units to be produced & & & & & \\ \hline Direct labour time per unit (hours) & & & & & \\ \hline Total direct labour-hours needed & & & & & \\ \hline Direct labour cost per hour & & & & & \\ \hline Total direct labour cost & & & & & \\ \hline \end{tabular}