The production department of the Company B has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:
|
First
|
Second
|
Third
|
Fourth
|
|
Units to be produced
|
10,000
|
8,000
|
8,500
|
9,000
|
Each unit requires 0.6 direct labor-hours and at a cost of $15.00 per direct labor hour. The workforce can be adjusted each quarter for the expected production level
Required: Prepare the company's direct labor budget for the upcoming fiscal year.