The Controller for AJAX Inc. has provided the following production budget for the upcoming fiscal year.

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	10,000	12,000	11,000	10,500

Each unit requires 0.50 direct labor-hours at $17.00 per hour.

Required:

Prepare a direct labor budget for the upcoming fiscal year for each quarter and yearly total, assuming that the direct labor work force is adjusted each quarter to match the number of hours required to produce the budgeted production.