Bramble Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2025.$

$\backslash$table$[[,$January,February,March,April,May$],[$Estimated unit sales,$11,520,13,440,12,480,10,560,10,560],[$Unit selling price,$$50,$$$47\mathrm{.}50,$$$47\mathrm{.}50,$$$47\mathrm{.}50,$$$47\mathrm{.}50$

Prepare a direct labor budget for Bramble Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. $($Round Direct labor hours per unit answers to $1$ decimal place, e s$.52\mathrm{.}7.)$