Blue Spruce Inc. is preparing its direct labour budget for 2022 from the following production budget for a full calendar year: Quarter Units Quarter 1 2 19,600 24,900 3 4 Units 34,900 30,300 Each unit requires 1.6 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $13 for the first two quarters and $15 for the remaining two quarters. 1 BLUE SPRUCE INC. Direct Labour Budget For the Year Ending December 31, 2022 2 Quarter 3

Blue Spruce Inc, is preparing its direct labour budget for 2022 from the following production budget for a full calendar year: Each unit requires 1.6 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $13 for the first two quarters and $15 for the remaining two quarters. Prepare a direct labour budget for 2022. Wage rates are expected to be $13 for the first two quarters and $15 for the remainitg two quarters