The Production Department of the Riverside Plant of Junnen Corporation has submitted the following forecast of units to be produced at the plant for each quarter of the upcoming fiscal year. The plant produces high-end outdoor barbeque grills. Each unit requires 0.40 direct labor hours and direct labor hour workers are paid $11 per hour. Required: 1.) Construct the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is not paid overtime waces