Concord, Inc., is preparing its direct labor budget for $2022$ from the following production budget based on a calendar

year.

Each unit requires $1\mathrm{.}5$ hours of direct labor.

Prepare a direct labor budget for $2022.$ Wage rates are expected to be $$12$ for the first $2$ quarters and $$18$ for quarters

$3$ and $4.($Round Direct labor time per unit answers to $1$ decimal place, e$.$g$.52\mathrm{.}5.)$