The production manager of Rordan Corporation prepared the following quarterly production forecast for next year:
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter
Units to be produced 8,000 6,500 7,000 7,500
Each unit requires 0.35 direct labor-hour, and direct laborers are paid $15.00 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.