Splish Inc. is praparing its direct labour budgat for $2022$ from the following production budpat for a full calandar year:

$\backslash$table$[[$Quarter$,$Units,Quarter,Units$],[1,19,600,3,35,500],[2,24,800,4,29,600]]$

Each unit requires $1\mathrm{.}7$ hours of direct labour.

Prapare a dirsct labour budset for $2022.$ Wage rates are expected to be $$13$ for the first two quarters and $$15$ for the ramaining two quarters.