$\backslash$table$[[$Quarter$,$Units,Quarter,Units$],[1,17,600,3,30,800],[2,22,000,4,26,400]]$

Each unit requires $1\mathrm{.}5$ hours of direct labor.

Prepare a direct labor budget for $2022.$ 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$.52\mathrm{.}50.)$

SHERIDAN, INC.

Direct Labor Budget

Quarter

$1,2,\frac{3}{2}$