For Coronado Company, units to be produced are $5,900$ in quarter $1$ and $8,260$ in quarter $2.$ It takes $1\mathrm{.}6$ hours to make a finished unit, and the expected hourly wage rate is $$20$ per hour.

Prepare a direct labor budget by quarters for the $6$ months ending June $30,2022.$

Quarter

$1$

$2$

Six Months

$

$

$

$

$