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

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

Units to be produced $9,8007,5007,90010,200$

Each unit requires $0\mathrm{.}75$ direct labor$-$hour, and direct laborers are paid $$14\mathrm{.}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.