The production manager of Rordan Corporation prepared the followling quarterly production forecast for next year: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 9,808 7,582 7,900 1@, 288 Each unit requires 075 direct labor-hour, and direct laborers are pald $14.00 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 fime per unit (hours) Total direct labor-hours needed Total direct labor cost