Cato Industrial has estimated that production for the next five quarters will be: Production Information 1st quarter, 2020 45,000 units 2nd quarter, 2020 40,800 units 3rd quarter, 2020 49,200 units 4th quarter, 2020 38,400 units 1st quarter, 2021 47,600 units Prepare quarterly direct labor budgets for Cato Industrial for 2020. It takes 3 hours of direct labor to produce each finished unit of product. Direct labor costs are $20 per hour. Each employee can work 470 hours per quarter. (Round answers to 0 decimal places, e.g. 125.)