The production manager of Rordan Corporation prepared the following quarterly production forecast for next year: Units to be produced 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 12,000 9,000 7,200 11,300 Each unit requires 0.65 direct labor-hour, and direct laborers are paid $20.00 per hour. Required: 1. Prepare a direct labor budget for next year. Note: 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