Michael Ivanhoe, Concord & Ivanhoe Fabricators' production manager, has just completed the company's production budget for the first quarter.

$\backslash$table$[[,$January,February,March,Quarter$],[$Budgeted unit sales,$22,000,30,000,32,000,84,000],[+$ Budgeted ending inventory,$6,000,6,400,6,600,6,600],[$Total units required,$28,000,36,400,38,600,90,600],[-$ Beginning inventory,$2,600,6,000,6,400,2,600],[$Budgeted production,$25,400,30,400,32,200,88,000]]$

Each brick requires $12$ minutes to produce, and Michael expects to pay workers $$20$ per direct labor hour in the coming year.

Prepare Concord & Ivanhoe's direct labor budget for the first quarter. $($Round per unit answers to $2$ decimal places, e$.$g$.0\mathrm{.}35$ & all other answers to $0$ decimal places, e$.$g$.5,275.$ Convert minutes to hour for calculation, e$.$g$.15$ minutes is $0\mathrm{.}25$ hours.$)$

$$ January

February

March

$$

$$

$$

$$

$$

$$

$$

$$ $ $$ $

$$ $

$$

$$

$[$

E

$$

$ $$

$

$

$$

$q,$

$

$

$

$