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

Units to be produced

$1$st Quarter

$2$nd Quarter

$3$rd Quarter

$4$th Quarter

$9,400$

$7,000$

$7,700$

$10,000$

Each unit requires $0\mathrm{.}25$ 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.