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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.
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