Steven Sheridan, Sheridan & Sheridan Fabricators' production manager, has just completed the company's production budget for the first quarter.

$\backslash$table$[[,$January,February,March,Quarter$],[$Budgeted unit sales,$25,000,30,000,32,000,87,000],[+$ Budgeted ending inventory,$6,000,6,400,6,600,6,600],[$Total units required,$31,000,36,400,38,600,93,600],[-$ Beginning inventory,$3,200,6,000,6,400,3,200],[$Budgeted production,$27,800,30,400,32,200,90,400]]$

Each brick requires $12$ minutes to produce, and Steven expects to pay workers $$17$ per direct labor hour in the coming year.

Prepare Sheridan & Sheridan'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

Quarter

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$$

$$

$$

$$

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