Bramble Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year:

Quarter		Units
1		55,000
2		30,000
3		50,000
4		73,000

Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. a direct labor budget for 2022.

BRAMBLE COMPANY Direct Labor Budget choose the accounting period For the Year Ended December 31, 2022For the Month Ended December 31, 2022December 31, 2022
		First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Total
select an opening labor budget item Units to be producedDirect labor time (hours) per unitTotal required direct labor hoursDirect labor cost per hourTotal direct labor cost		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Units to be producedDirect labor time (hours) per unitTotal required direct labor hoursDirect labor cost per hourTotal direct labor cost		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line for the first part Units to be producedDirect labor time (hours) per unitTotal required direct labor hoursDirect labor cost per hourTotal direct labor cost		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Units to be producedDirect labor time (hours) per unitTotal required direct labor hoursDirect labor cost per hourTotal direct labor cost		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing labor budget item Units to be producedDirect labor time (hours) per unitTotal required direct labor hoursDirect labor cost per hourTotal direct labor cost		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount