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.

	First Quarter	Second Quarter	Third Quarter	Fourth Quarter
Units to be produced	9,100	12,100	10,100	14,100

Each unit requires 0.60 direct labour-hours, and direct labour-hour workers are paid $10.00 per hour.

In addition, the variable manufacturing overhead rate is $2.00 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:

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 forecasted 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.