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Flint Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter Units 1 59,000 2 30,000 47,000 4 73,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. FLINT COMPANY Direct Labor Budget For the Year Ended December 31, 2022 Second Fourth Quarter Quarter Total 30000 2 60000 10 600000 3 Third Quarter 47000 2 90000 10 900000 73000 2 146000 22 3212000 6512000 Flint Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter Units 1 59,000 2 30,000 3 47,000 73,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. FLINT COMPANY Direct Labor Budget For the Year Ended December 31, 2022 Second First Quarter Quarter Units to be produced 30000 2 Direct labor time (hours) per unit Total required direct labor hours, 60000 Direct labor cost per hour 10 Total direct labor cost 600000 59000 2 118000 10 1800000 $ Third Quarter 47 90 900