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Prepare the direct labor budget for this product line by quarter and in total for $2022.$Diane Buswell is preparing the $2022$ budget for one of Current Designs$$ rotomolded kayaks. Extensive meetings with members of

the sales department and executive team have resulted in the following unit sales projections for $2022.$

Quarter $12,500$ kayaks

Quarter $23,200$ kayaks

Quarter $32,150$ kayaks

Quarter $42,150$ kayaks

Current Designs$$ policy is to have finished goods ending inventory in a quarter equal to $20\%$ of the next quarter$$s anticipated

sales. Preliminary sales projections for $2023$ are $1,100$ units for the first quarter and $3,200$ units for the second quarter. Ending

inventory of finished goods at December $31,2021,$ will be $500$ rotomolded kayaks.

Production of each kayak requires $40$ pounds of polyethylene powder and a finishing kit $($rope$,$ seat, hardware, etc.$).$ Company

policy is that the ending inventory of polyethylene powder should be $20\%$ of the amount needed for production in the next

quarter. Assume that the ending inventory of polyethylene powder on December $31,2021,$ is $20,200$ pounds. The finishing kits

can be assembled as they are needed. As a result, Current Designs does not maintain a significant inventory of the finishing kits.

The polyethylene powder used in these kayaks costs $$1\mathrm{.}40$ per pound, and the finishing kits cost $$140$ each. Production of a single

kayak requires $5$ hours of time by more experienced, type I employees and $6$ hours of finishing time by type II employees. The type

I employees are paid $$17$ per hour, and the type II employees are paid $$14$ per hour.

Selling and administrative expenses for this line are expected to be $$42$ per unit sold plus $$6,200$ per quarter. Manufacturing

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