Current Attempt in Progress Sunland, Inc. is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 24,000 3 42.000 2 30,000 4 36,000 Each unit requires 15 hours of direct labor Prepare a direct labor budget for 2022 Wage rates are expected to be $14 for the first 2 quarters and 518 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, es, 52.50) SUNLAND, INC. Direct Labor Budget Quarter 1 2 3