The production department of Tarre Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year. 1st Quarter 2nd Quarter3rd Quarter 4th Quarter Units to be produced 10,000 B 12,000 11,000 10,500 Each unit requires 0.30 direct labor-hours at $16.00 per hour. Required: Prepare a direct labor budget for the upcoming fiscal year, assuming that the direct labor work force is adjusted each quarter to match the number of hours required to produce the budgeted production.