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 $10,000$

$7,500$

$8,000$

$10,300$

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,,,,,,$]]$e 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 $10,0007,5008,00010,300$

Each unit requires $0\mathrm{.}55$ 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.