Blue Spruce Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: 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. BLUE SPRUCE COMPANY Direct Labor Budget Total required direct labor hours Direct labor cost per hour Direct labor time (hours) per unit Units to be produced Total direct labor cost BLUE SPRUCE COMPANY Direct Labor Budget SecondQuarterThirdQuarterFourthQuarterTotal