The following additional information is available:

a. The company's plant has a capacity of 130,000 direct labor-hours per year on a single-shift basis. The company's present employees and equipment can produce all five products.

b. The direct labor rate of $8 per hour is expected to remain unchanged during the coming year.

c. Fixed costs total $520,000 per year. Variable overhead costs are $2 per direct labor-hour.

d. All of the company's non-manufacturing costs are fixed.

e. The company's finished goods inventory is negligible and can be ignored.

Demand next year units CM Direct Labor Hourselling pricedirect materialsdirect labor

Debbie 50,000 $13.00 $13.50 $ 4.30 $ 3.20

Trish42,000$7.60 $5.50 $1.10 $2.00

Sarah35,000$10.80 $21.00$6.44 $5.60

Mike40,0006.00 $10.00 $2.00 $4.00

Sewing kit325,000$14.00 $8.00$3.20 $1.60

how can I make schedule showing the total direct labor-hours that will be required to produce the units estimated to be sold during the coming year.