The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year Units to be produced i 1st Quarter 5,400 2nd Quarter 6,500 3rd Quarter 7,200 4th Quarter 8,100 Each unit requires 065 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.) Direct labor time per unit (hours) Total direct labor-hours needed Direct labor cost per hour Total direct labor cost Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year