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

Units to be produced $1st$ Quarter $2nd$ Quarter $3rd$ Quarter $4th$ Quarter

$9,600,7,500,7,800,10,100$

Each unit requires $0\mathrm{.}65$ direct labor$-$hour, and direct laborers are paid $$10\mathrm{.}00$ per hour.

Required:

Prepare a direct labor budget for next year.

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