The production manager of Junnen Corporation has submitted the following forecast of units to be produced for each quarter of the upcoming fiscal year.

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	5,300	4,000	4,350	5,150

Each unit requires 0.30 direct labor-hours and direct labor-hour workers are paid $15 per hour.

Required:
1.	Complete the companys direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced.(Round "DL hours per unit" answers to 2 decimal places.)
	1st 2nd 3rd 4th Quarter Quarter Quarter Quarter Units to be produced Direct labor time per units (hours) Total direct labor hours needed Direct labor cost per hour Total direct labor cost

2.

Complete the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce isnotadjusted each quarter. Instead, assume that the company's direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 1,370 hours of work each quarter. If the number of required direct labor-hours is less than this number, the workers are paid for 1,370 hours anyway. Any hours worked in excess of 1,370 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor.(Do not round intermediate calculations.)

1st 2nd 3rd 4th Quarter Quarter Quarter Quarter Total direct labor hours needed Regular hours paid Overtime hours paid Overtime hours paid Wages for regular hours Overtime wages Total direct labor cost