The production manager of Rordan Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year 1st Quarter 9,200 2nd Quarter 7,000 3rd Quarter 7,600 4th Quarter 9,500 Units to be produced Each unit requires 0.35 direct labor-hours, and direct laborers are paid $10.00 per hour Required: 1. Complete the company's 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 "Direct labor time per unit (hours)" answers to 2 decimal places.) Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th QuarterYear Required production in units Direct labor time per unit (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 the company's direct labor workforce workforce is not adjusted each quarter. Instead, assume that consists of permanent employees who are guaranteed to be paid for at least 3,000 hours of work each If the number of required direct labor-hours is less than this number, the workers are paid for 000 hours anyway Any hours worked in excess ot 3.000 hours na quarter are pad at the rate of is times the normal hourty rate for direct labor. (Input all amounts as positive values.) Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Total direct labor-hours needed Regular hours paid Overtime hours paid Wages for regular hours Overtime wages Total direct labor cost