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 Quarter 14,500 Second Quarter 13,900 Third Quarter 14,000 Fourth Quarter Units to be produced 14,400 Each unit requires 0.50 direct labour-hours, and employees are paid $13 per hour. Required: 1. 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 forecasted number of units. Direct Labor Budget First Quarter Second Quarter Third Quarter Fourth Quarter Year Units to be produced Direct labor time per unit (hours) Total direct labor hours needed Direct labor cost per hour Total direct labor cost