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Swifty, Inc., is preparing its direct labor budget for 2025 from the following production budget based on a calendar year. Quarter 1 2 Units 21,600 27,000 Quarter 3 4 Units 37,800 1 32,400 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2025. Wage rates are expected to be $10 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.) SWIFTY, INC. Direct Labor Budget 2 Quarter 3

Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2025 . Wage rates are expected to be $10 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct lobor time per unit answers to 2 decimal places, es. 52.50 .) Prepare a direct labor budget for 2025 . Wage rates are expected to be $10 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct labor time per unit answers to 2 decimal places, es. 52.50.) Direct labor time per unit answers to 2 decimal places, es 52.50 .)