Exercise $8-4($Algo$)$ Direct Labor Budget $[$LO$8-5]$

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 $9,6007,5007,80010,100$

Each unit requires $0\mathrm{.}65$ direct labor$-$hour, and direct laborers are paid $$10\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.