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

$\backslash$table$[[$Units to be produced,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[,10,200,7,500,8,100,10,400]]$

Each unit requires $0\mathrm{.}45$ direct labor$-$hour, and direct laborers are paid $$14\mathrm{.}00$ per hour.

Requlred:

Prepare a direct labor budget for next year.

Note: Round "Dlrect labor tlme per unlt $($hours$)"$ onswers to $2$ declmal places.

$\backslash$table$[[$Rordan Corporation$],[$Direct Labor Budget$],[,11$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th quarter,Year$],[,,,,,],[$Direct labor time per unit $($hours$)],[\backslash$table$[[$Total direct labor$-$hours needed$],[$Direct labor cost per hour$]]],[\backslash$table$[[$Direct labor cost per hour$],[$Total direct labor cost$]]],[$Total direct labor cost,,,,,$]]$