The production manager of Junnen Corporation has submitted the following

The production manager of Junnen Corporation has submitted the following forecast of units to be produced for each quarter of the upcoming fiscal year.

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	5,000	4,400	4,500	4,900

Each unit requires 0.40 direct labor-hours and direct labor-hour workers are paid $11 per hour.
Required:
1.	Complete the company’s direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Omit the "$" sign in your response.)

Junnen Corporation Direct Labor Budget
	1st          Quarter	2nd          Quarter	3rd          Quarter	4th          Quarter	Year
Total direct labor hours needed	2,000	1,760	1,800	1,960	7,520
Total direct labor cost	$ 22,000	$ 19,360	$ 19,800	$ 21,560	$ 82,720

2.

Complete the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not adjusted each quarter. Instead, assume that the company's direct labor workforce consists of permanent employees who are guaranteed to be paid for at least 1,800 hours of work each quarter. If the number of required direct labor-hours is less than this number, the workers are paid for 1,800 hours anyway. Any hours worked in excess of 1,800 hours in a quarter are paid at the rate of 1.5 times the normal hourly rate for direct labor. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Junnen Corporation Direct Labor Budget
	1st          Quarter	2nd          Quarter	3rd          Quarter	4th          Quarter	Year
Total direct labor hours needed	2,000	1,760	1,800	1,960	7,520
Regular hours paid	1,800	1,800	1,800	1,800	7,200
Overtime hours paid	200	0	0	160	360
Wages for regular hours	$ 19,800	$ 19,800	$ 19,800	$ 19,800	$ 79,200
Overtime wages	3,300	0	0	2,640	5,940
Total direct labor cost	$ 23,100	$ 19,800	$ 19,800	$ 22,440	$ 85,140