The production department of Tadris Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year. 
Each unit requires 0.25 direct labor-hours at $18.00 per hour.
Required:
Prepare a direct labor budget for the upcoming fiscal year,assuming that the direct labor work force is adjusted each quarter to match the number of hours required to produce the budgeted production.
Definitions:
Interests
The desires, concerns, needs, or goals that individuals or groups aim to achieve or satisfy in various contexts, such as negotiations or conflicts.
Gathering information
The process of collecting data or insights to inform decisions, solve problems, or understand situations more fully.
Negotiation objectives
The specific goals or outcomes that a party aims to achieve through the negotiation process.
Strategizing
Formulating plans and strategies to achieve specific goals or overcome challenges.
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