Fortin Limited produces and sells a single product, a wearable LED light for runners and cyclists. The analytics group at Fortin Limited has developed the following estimates for unit sales in the upcoming year.

	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Budgeted unit sales		24,600			21,300			20,600			22,200

At the end of the previous quarter there were 2,600 units in finished goods inventory. The desired ending finished goods inventory at the end of each quarter is 10% of the next quarters 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 0.75 direct labour-hours for assembly and employees are paid $21 per hour.

Required: Prepare the companys direct labour 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 labour time per unit" answers to 2 decimal places. Round "Total direct labour hours needed" answers to whole number.)