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	9,400	7,000	7,700	10,000

Each unit requires 0.25 direct labor-hours, and direct laborers are paid $10.00 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.)