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

Units to be produced $1st$ Quarter $2nd$ Quarter $3rd$ Quarter

$12,000,7,2004th$ Quarter

$9,000,11,300$

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,,,$],[,1$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,,,,,$]]$