Daniel Blossom, Waterway & Blossom Fabricators' production manager, has just completed the company's production budget for the first quarter.

$\backslash$table$[[,$January,February,March,Quarter$],[$Budgeted unit sales,$23,000,28,000,32,000,83,000],[+$ Budgeted ending inventory,$5,600,6,400,6,800,6,800],[$Total units required,$28,600,34,400,38,800,89,800],[-$ Beginning inventory,$2,800,5,600,6,400,2,800],[$Budgeted production,$25,800,28,800,32,400,87,000]]$

Each brick requires $12$ minutes to produce, and Daniel expects to pay workers $$20$ per direct labor hour in the coming year.

Prepare Waterway & Blossom's direct labor budget for the first quarter. $($Round per unit answers to $2$ decimal places, e$.$g$.0\mathrm{.}35$ & all other answers to $0$ decimal places, e$.$g$.5,275.$ Convert minutes to hour for calculation, e$.$g$.15$ minutes is $0\mathrm{.}25$ hours.$)$