Bonita, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year, Quarter Units Quarter Units 1 18,000 3 31,500 2 22.500 27.000 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $14 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e3.52.50.) Prepare a direct labor budget for 2022. Wage rates are expected to be $14 for the first 2 quarters and $18 for quarters 3 and 4. (Rounc Direct labor time per unit answers to 2 decimal places, e.g. 52.50.) BONITA, INC. Direct Labor Budget Quarter 1 2 3