The production department of Raredon Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year:  Units to be produced  1st 2nd 3rd 4th Quarter Quarter Quarter Quarter 24,000 27,000 26,000 22,000  Each unit requires 1

The production department of Raredon Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year: 
Units to be produced 
1st 2nd 3rd 4th Quarter Quarter Quarter Quarter 24,000 27,000 26,000 22,000 
Each unit requires 1.2 direct labour-hours, and direct labour-hour workers are paid $22 per hour. 
In addition, the variable manufacturing overhead rate is $1.20 per direct labour-hour. The fixed manufacturing overhead is $161,000 per quarter. The only noncash element of manufacturing overhead is depreciation, which is $45,000 per quarter. 
Required: A Prepare 
company's 
si_ _ 
yrepare tne  direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. 
s 
RAREDON CORPORATION Direct Labour Budget 1st Quarter L 2nd Quarter 3rd Quarter ? L 4th Quarter Year Total direct labour-hours needed Total direct labour cost ? ?  Cl  ? . • .   , .