Concord, Inc., is preparing its direct labor budget for $2025$ from the following production budget based on a calendar year.

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

Prepare a direct labor budget for $2025.$ Wage rates are expected to be $$12$ for the first $2$ quarters and $$18$ for quarters $3$ and $4.($Round

Direct labor time per unit answers to $2$ decimal places, e$.$g$.52\mathrm{.}50.)$