The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year Units to be produced 1st Quarter 11,400 2nd Quarter 8,500 3rd Quarter 3,701 4th Quarter 11,000 Each unit requires 0.45 direct labor-hours, and direct laborers are paid $20.00 per hour Required: 1. Prepare the company's direct labor budget for the upcoming fiscal year. Assume that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced 2. Prepare the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not adjusted each quarter. Instead, assume that the company's direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 4,600 hours of work each quarter. If the number of required direct labor-hours is less than this number, the workers are paid for 4.600 hours anyway. Any hours worked in excess of 4,600 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the company's direct labor budget for the upcoming fiscal year. Assume 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