Barbara had just finished the production budget for her division and now needs to further consider related cash needs. Since labor costs are a significant cash outflow for her company, she opts to complete that budget next. The production budget ended as follows for the second quarter. Production (units) Month 1 7,750 Month 2 9,700 Month 3 7,400 Every unit requires 1.80 hours of DL time, which is estimated to cost the company $17/hour. Help Barbara prepare the direct labor budget for her company for the second quarter, identifying total DL hours as well as total DL cost for each month and for the quarter as a whole. (Round hours per unit to 2 decimal places, e.g. 15.25.)