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

Units to be produced

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

$8,000$

$6,500$

$7,000$

$7,500$

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

Required:

Prepare a direct labor budget for next year.

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

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