Concord, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 22.400 3 39,200 2 28,000 4 33,600 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 1 decimal place, eg, 52,5.) CONCORD, INC. Direct Labor Budget Quarter 1 2 3 4 $ $ $ $ $ $ $