The production manager of Rordan Corporation prepared the following quarterly production forecast for next year:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Units to be produced $8,0006,5007,0007,500$

Each unit requires $0\mathrm{.}35$ direct labor$-$hour, and direct laborers are paid $$15\mathrm{.}00$ per hour.

Required:

$1.$ Prepare a direct labor budget for next year.