Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,500		3		35,480
2		25,100		4		30,140

Each unit requires 1.60 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $15 for the first 2 quarters and $17 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.)