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The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year: 1 st Quarter 2 nd Quarter 3

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 10,4008,0008,20010,500
Each unit requires 0.35 direct labor-hours, and direct laborers are paid $14.00 per hour.
Required:
1. Prepare the companys direct labor budget for the upcoming fiscal year. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.)

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