Exercise 22-09 (Video) Crane, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 3 20,480 25,410 35,120 30,130 2 4 Each unit requires 1.60 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $18 for the first 2 quarters and $20 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.) CRANE, INC. Direct Labor Budget Quarter 1 2 3 4 Year >