Blue Spruce Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on 0 ctober 1 Prepare a direct labor budget for 2022. BLUE SPRUCE COMPANY Direct Labor Budget For the Year Ended December 31, 2022 Third Quarter BLUE SPRUCE COMPANY Direct Labor Budget For the Year Ended December 31, 2022 Second Quarter Third Quarter Fourth Quarter Total