Exercise 13-9 Blue, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Units Units Quarter Quarter 35,420 1 20,200 3 25,290 2 4 30,430 Each unit requires 1.70 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.65.) BLUE, INC. Direct Labor Budget Quarter 1 2 4 Year $ $ $ $ tA