Exercise $8-4($Algo$)$ Direct Labor Budget $[$LO$8-5]$

The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Units to be produced $8,6006,5007,3008,200$

Each unit requires $0\mathrm{.}75$ direct labor$-$hours, and direct laborers are paid $$12\mathrm{.}00$ per hour.

Required:

$1.$ Prepare the company$$s direct labor budget for the upcoming fiscal year. $($Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.$)$