The production manager of Rordan Corporation has submitted the following quarterly production forecast for the upcoming fiscal year:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Units to be produced	8,400	6,500	7,200	8,100

Each unit requires 0.65 direct labor-hours, and direct laborers are paid $12.00 per hour.

Required:

1. Prepare the companys direct labor budget for the upcoming fiscal year. (Round "Direct labor time per unit (hours)" answers to 2 decimal places.)

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Rordan Corporation } \\ \hline \multicolumn{6}{|c|}{ Direct Labor Budget } \\ \hline & 1st Quarter & 2nd Quarter & 3rd Quarter & 4th Quarter & Year \\ \hline & & & & & \\ \hline \multicolumn{6}{|c|}{ Direct labor time per unit (hours) } \\ \hline \multicolumn{6}{|c|}{ Total direct labor-hours needed } \\ \hline \multicolumn{6}{|c|}{ Direct labor cost per hour } \\ \hline Total direct labor cost & & & & & \\ \hline \end{tabular}