Ayayai, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year Quarter Units Quarter Units 1 20,150 3 35,330 2 25,150 4 Each unit requires 1.80 hours of direct labor Prepare a direct labor budget for 2017. Wage rates are expected to be $15 for the first 2 quarters and $17 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, eg. 52.65.) AYAYAI, INC. Direct Labor Budget Quarter 2 3 4