Markson Inc. is preparing its direct labour budget for 2022 from the following production budget for a full calendar year:

Quarter		Units		Quarter		Units
1		19,700		3		35,100
2		24,600		4		30,600

Each unit requires 1.6 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $16 for the first two quarters and $18 for the remaining two quarters.