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 wagerate to $22 per hour on October 1 Prepare a direct labor budget for 2022 Direct Labor Budget For the Year Ended December 31,2022 First Quarter Units to be produced Direct labor cost per hour Total required direct labor hours Direct labor time (hours) per unit Total direct labor cost Second Quarter Third Quarter 60,000