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:
Professional Baseball
The highest level of baseball play, involving teams and players who are paid for their performance.
UAW
United Auto Workers, a labor union representing workers in the United States, Canada, and Puerto Rico, primarily in the automotive industry.
NAACP
The National Association for the Advancement of Colored People, a civil rights organization founded in 1909 to fight prejudice, lynching, and Jim Crow segregation, and to work for the betterment of people of color.
Henry Ford
An American industrialist and founder of the Ford Motor Company, known for revolutionizing the automobile industry with assembly line production.
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