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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Units to be produced,$10,000,7,500,8,000,10,300]]$

Each unit requires $0\mathrm{.}55$ direct labor$-$hour, and direct laborers are paid $$14\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.

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