Fortin Limiled produces and sells a single product, a wearable LED light for runners and cycists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year. At the end of the previous quarter there were 2,300 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarter's budgeted sales. Management expects sales in the fourth quarter of the upcoming year to be the same as the first quarter of the following year. Each light requires 075 direct labour-hours for assembly and employees are paid $18 per hour. Required: Prepare the company's direct labouir budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecast number of units, (Round "Direct lobour time per unit" answers to 2 decimol ploces. Round "Total direct lobour hours needed" onswers to whole number.)