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Sheffield, Inc, is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $12 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct labor time per unit answers to 1 decimal place, e.s. 52.5.) Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022 . Wage rates are expected to be $12 for the first 2 quarters and $18 for quarters 3 and 4 (Round Direct labor time per unit answers to 1 decimal place, e.3. 52.5.) Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022 . Wage rates are expected to be $12 for the first 2 quarters and $18 for quarters 3 and 4 (Round Direct labor time per unit answers to 1 decimal place, e.3. 52.5.) Each unit requires 1.5 hours of direct labor: Prepare a direct labor budget for 2022. Wage rates are expected to be $12 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 1 decimal place, e.8.52.5.) eTextbook and Media Attempts: unlimited