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

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	10,000	7,500	8,000	10,300

Each unit requires 0.55 direct labor-hours, and direct laborers are paid $14.00 per hour.

Required:

1. Prepare the companys direct labor budget for the upcoming fiscal year.