Crane, Inc, is preparing its direct labor budget for $2022$ from the following production budget based on a calendar year.

$\backslash$table$[[$Quarter$,$Units,Quarter,Units$],[1,21,200,3,37,100],[2,26,500,4,31,800]]$

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

Prepare a direct labor budget for $2022.$ 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 es$.52\mathrm{.}50.)$