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For SUNLAND Company, units to be produced are 4,700 in quarter 1 and 6,580 in quarter 2 . It takes 1.6 hours to make a finished unit, and the expected hourly wage rate is $15 per hour. Prepare a direct labor budget by quarters for the 6 months ending June 30,2022 . (Round "Direct labor time (hours) per unit" answers to 1 decimal place, e.g. 2.5.)