Pina Colada Company is preparing its direct labor budget for 2022 from the following production budget...

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Pina Colada Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter 1 2 $ 3 4 Units 61,000 25,000 43,000 77,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. PINA COLADA COMPANY Direct Labor Budget Second Quarter $ Third Quarter $ Fourth Quarter $ Total Pina Colada Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter 1 2 3 4 Units 61,000 25,000 43,000 77,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. Units to be produced Direct labor time (hours) per unit Total direct labor cost Direct labor time (hours) per unit Direct labor cost per hour $ First Quarter $ PINA COLADA COMPANY Direct Labor Budget Second Quarter $ Third Quarter Pina Colada Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter 1 2 $ 3 4 Units 61,000 25,000 43,000 77,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. PINA COLADA COMPANY Direct Labor Budget Second Quarter $ Third Quarter $ Fourth Quarter $ Total Pina Colada Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter 1 2 3 4 Units 61,000 25,000 43,000 77,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. Units to be produced Direct labor time (hours) per unit Total direct labor cost Direct labor time (hours) per unit Direct labor cost per hour $ First Quarter $ PINA COLADA COMPANY Direct Labor Budget Second Quarter $ Third Quarter

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