Final answer:
The planned direct labor cost for the first quarter cannot be determined without additional information.
Step-by-step explanation:
The planned direct labor cost for the first quarter can be calculated by multiplying the total number of hours worked by the direct labor rate. To find the total number of hours worked, we need to know the number of units produced and the number of labor hours required per unit. Without this information, it is not possible to determine the planned direct labor cost for the first quarter.