Exercise 9-9 (Video) Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year Quarter Quarter Units 20,440 25,320 35,320 30,380 Each unit requires 1.70 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $15 for the first 2 quarters and $17 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, eg. 52.50.) RODRIQUEZ, INC. Direct Labor Budget Quarter 4 Year