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	12,000	9,000	7,200	11,300

Each unit requires 0.65 direct labor-hours, and direct laborers are paid $20.00 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.)