Problem
The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year:
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Units to be produced 8,000 6,500 7,000 7,500
Each unit requires 0.35 direct labor-hours, and direct laborers are paid $15.00 per hour.
Task
• Prepare the company's direct labor budget for the upcoming fiscal year.