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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Units to be produced,$8,000,6,500,7,000,7,500]]$

Each unit requires $0\mathrm{.}35$ direct labor$-$hours, and direct laborers are paid $$15\mathrm{.}00$ per hour.

Required:

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

$\backslash$table$[[$Rordan Corporation$],[$Direct Labor Budget,,,,,,$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year,$],[$Direct labor time per unit $($hours$),,,,,,],[$Total direct labor$-$hours needed,,,,,,$],[$Direct labor cost per hour,,,,,,$],[$Total direct labor cost,,,,,,$]]$