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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: Fach unit requires 2 hosars of direct labor. The union contract provides for a 100 increase in wage rate to $22 per hour on October 2. Prepare a direct labor budget for 2022 . Prepare a directiodor Budgct tor auk2. Each unit requires 2 hours of direct labor, The union contract provides for a 105 increase in wase rate to 522 per hour on Octoher 1. Prepare a direct labor budget for 2022