Windsor Inc. is preparing its direct labour budget for 2022 from the following production budget for a full calendar year: a Quarter Units Quarter Units 1 19,800 3 34,400 2 24,800 4 30,400 Each unit requires 1.4 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $18 for the first two quarters and $19 for the remaining two quarters. WINDSOR INC. Direct Labour Budget For the Year Ending December 31, 2022 Quarter 1 2 3 Direct labour hours per unit Direct labour hours required Direct labour cost per hour Units to produce Indirect labour $ $ $ $ $ $ Total by quarter