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 QuarterUnits to be produced$8,0006,5007,0007,500$Each unit requires $0\mathrm{.}35$ direct labor$-$hour, and direct laborers are paid $$15\mathrm{.}00$ per hour.