Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year.QuarterUnitsQuarterUnits1 20,380 3 35,2202 25,110 4 30,210

Each unit requires 1.60 hours of direct labor.Prepare a direct labor budget for 2017. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4.