can you please solve the below question :

Oswald Company is preparing its direct labor budget for 2018 from the following production budget based on a calendar year:

Quarter Units

140,000

220,000

330,000

450,000

Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $11 per hour on October 1.

Instructions

please make direct labor budget for 2018.