Roehler Industrial has estimated that production for the next five quarters will be:

Production Information
1st quarter, 2017		45,000 units
2nd quarter, 2017		41,000 units
3rd quarter, 2017		49,000 units
4th quarter, 2017		38,000 units
1st quarter, 2018		47,000 units

Prepare quarterly direct labor budgets for Roehler Industrial for 2017. It takes 3 hours of direct labor to produce each finished unit of product. Direct labor costs are $20 per hour. Each employee can work 470 hours per quarter. (Round answers to 0 decimal places, e.g. 125.)