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

$0820$

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

Each unit requires $0\mathrm{.}45$ direct labor$-$hours, and direct laborers are paid $$10\mathrm{.}00$ per hour.

Required:

Prepare the company's direct labor budget for the upcoming fiscal year.

Note: Round "Direct labor time per unit $($hours$)"$ answers to $2$ decimal places.

$\backslash$table$[[$Rordan Corporation$],[$Direct Labor Budget$],[,15t$ 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,,,,,$]]$