Blossom Inc. is preparing its direct labour budget for $2022$ from the following production budget for a full calendar year:

$\backslash$table$[[$Quarter$,$Units,Quarter,Units$],[1,19,900,3,34,400],[2,24,500,4,30,000]]$

Each unit requires $1\mathrm{.}5$ hours of direct labour.

Prepare a direct labour budget for $2022.$ Wage rates are expected to be $$17$ for the first two quarters and $$20$ for the remaining two quarters.