$\backslash$table$[[$Direct Labor Budget$],[,1$st Quarter,,d Quarter,$3$rd$,$Quarter,,Quarter,Year$],[$Required production in units,$11,400,,8,500,,8,700,,11,000,39,600],[$Direct labor time per unit $($hours$),0\mathrm{.}45,,0\mathrm{.}45,,0\mathrm{.}45,,0\mathrm{.}45,0\mathrm{.}45],[$Total direct labor$-$hours needed,$5,130,,3,825,,3,915,,4,950,17,820],[$Direct labor cost per $h,20,$$$,20,$$$,20,$$$,20,20],[$Total direct labor cost,$$102,600,$$$,76,500,$$$,78,300,$$$,99,000,$$$356,400$