1st quarter, 2020 36,000 units 2nd quarter, 2020 32,800 units 3rd quarter, 2020 39,200 units 4th quarter, 2020 30,400 units 1st quarter, 2021 37,600 units Prepare quarterly direct labor budgets for Dynatech Industrial for 2020. It takes 3 hours of direct labor to produce each finished unit of product. Direct labor costs are $20 per hour. Each employee can work 470 hours per quarter. (Round answers to O decimal places, e.g. 125.) EA GA $ Quarter 1 Dynatech Industrial Direct Labor Budget For the Year Ending December 31, 2017 +A Quarter 2 $ Quarter 3 Quarter 4 $ A