The manufacturing division manager of Davison Enterprises has submitted the following production forecast (in units) for each quarter of the next fiscal year. The plant produces seats for motorcycles:

First QuarterSecond QuarterThird QuarterFourth QuarterUnits to be produced13,75013,15013,25013,650

Each unit requires 0.40 direct labour-hours, and employees are paid $8 per hour.

Each unit requires [1.40 direct labourhours. and employees are paid $8 per hour. 1. Prepare the company's direct labour budget for the upcoming scal year. assuming that the direct labour worldoroe is adjusted each quarter to match the number of hours required to produce the forecasted number of units. 2. Prepare the company's direct labour budget for the next scal year. assuming that the direct labour worldoroe is not adjusted each quarter. Instead. assume that the company's direct labour workforce consists of permanent employees who are guaranteed to be paid for at least 5,300 hours of work each quarter. If the number of required direct labour-hours is less than this number. the workers are paid for 5,30l] hours anyway. Any hours worked in excess oi 5,301.} hours in a quarter are paid at a rate of 1.5 times the normal hourly rate for direct labour. mmmnaborhwm-eedeu ____- _ ___