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 $8,0006,5007,000$

$7,500$

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

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