The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	10,600	8,500	7,000	11,100

Each unit requires 0.35 direct labor-hours, and direct laborers are paid $20.00 per hour.

Required:

1. Prepare the companys direct labor budget for the upcoming fiscal year.

Note: Round "Direct labor time per unit (hours)" answers to 2 decimal places.

Rordan Corporation
Direct Labor Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Direct labor time per unit (hours)
Total direct labor-hours needed
Direct labor cost per hour
Total direct labor cost