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

Each unit requires $1\mathrm{.}3$ hours of direct labour.

Prepare a direct labour budget for $2022.$ Wage rates are expected to be $$14$ for the first two quarters and $$16$ for the remaining two

quarters. Novak Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for $2022.$ Edward Lewis, the firm's direct of marketing, has completed his $2022$ forecast and is confident that the company will meet or exceed sales estimates. The following sales figures show the growth that is expected and are the basis for planning in the other corporate departments:

$\backslash$table$[[$Month$,$Forecast Sales,Month,Forecast Sales$],[$January$,$$$3,332,000,$July,$4,760,000$