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,$11,400,8,500,8,700,11,000]]$

Each unit requires $0\mathrm{.}45$ direct labor$-$hours, and direct laborers are paid $$20\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.$)$ The Direct Labor Budget options are Estimated sales in units or Required production in units.

$\backslash$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,,,,,$]]$