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 8,400 6,500 7,200 8,100 Each unit requires 0.65 direct labor-hours, and direct laborers are paid $12.00 per hour Required: 1. Prepare the company's direct labor budget for the upcoming fiscal year. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.) Answer is not complete. Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 8,400 6,500 7,200 8,100 0.65 0.65 0.65 0.65 Yan > Required production in units Direct labor time per unit (hours Total direct labor-hours needed Direct labor cost per hour Total direct labor cost 5,460 12$ 65,520$ $ $ 4.225 12S 60,000 $ 4,680 12$ 5,265 12 63,180 lo 60,000 $