The Production Department of the Riverside Plant of Junnen Corporation has submitted the following forecast of units to be produced at the plant for each quarter of the upcoming fiscal year. The plant produces high-end outdoor barbeque grills. Each unit requires 0.40 direct labor hours and direct labor hour workers are paid $11 per hour. Required: 1.) Construct the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not paid overtime wages. The direct labor budget of Krispin Corporation for the upcoming fiscal year contains the following details concerning budgeted direct labor hours. The company's variable manufacturing overhead rate is $1.75 per direct labor hour and the company's fixed manufacturing overhead is $35,000 per quarter. The only noncash item included in the fixed manufacturing overhead is depreciation, which is $15,000 per quarter. Required: 1.) Construct the company's manufacturing overhead budget for the upcoming fiscal year