The production manager of Rordan Corporation has submitted thefollowing forecast of units to be produced by quarter for theupcoming fiscal year:

	1stQuarter	2ndQuarter	3rdQuarter	4thQuarter
Units to be produced	11,000	8,000	8,500	10,800

Each unit requires 0.75 direct labor-hours, and direct laborersare paid $16 per hour.

Required:

1. Complete the company’s direct labor budget for the upcomingfiscal year, assuming that the direct labor workforce is adjustedeach quarter to match the number of hours required to produce theforecasted number of units produced. (Round "Direct labortime per unit (hours)" answers to 2 decimal places.)

	Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Required production inunits Direct labor time per unit(hours) Total direct labor-hoursneeded Direct labor cost per hour Total direct labor cost

2. Complete the company’s direct labor budget for the upcomingfiscal year, assuming that the direct labor workforce is notadjusted each quarter. Instead, assume that the company’s directlabor workforce consists of permanent employees who are guaranteedto be paid for at least 8,000 hours of work each quarter. If thenumber of required direct labor-hours is less than this number, theworkers are paid for 8,000 hours anyway. Any hours worked in excessof 8,000 hours in a quarter are paid at the rate of 1.5 times thenormal hourly rate for direct labor. (Input all amounts aspositive values.)

	Rordan Corporation Direct Labor Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Total direct labor-hoursneeded Regular hours paid Overtime hours paid Wages for regular hours Overtime wages Total direct labor cost