can you please show your work on how you did it

The production department of Gauci Corporation has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year. Units to be produced 1th quarter 12,000 2nd quarter 11,500 3id quarter 11,000 4th quarter 10,500 Exch 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