Coronado, Inc., is preparing its direct labor budget for $2027$ from the following production budget based on a calendar year.

$\backslash$table$[[$Quarter$,$Units,Quarter,Units$],[1,18,400,3,32,200],[2,23,000,4,27,600]]$

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

CORONADO, INC.

Direct Labor Budget