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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

The production manager of Rordan Corporation prepared the following quarterly production forecast for next year:
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Units to be produced 9,2007,0007,6009,500
Each unit requires 0.35 direct labor-hour, and direct laborers are paid $10.00 per hour.
Required:
1. Prepare a direct labor budget for next year.
Note: Round "Direct labor time per unit (hours)" answers to 2 decimal places.

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