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,$10,800,8,500,7,100,11,200]]$

Each unit requires $0\mathrm{.}25$ direct labor$-$hour, and direct laborers are paid $$20\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.