Coronado Auto has developed the following production plan for its new auto part. Each unit passes through two departments before completion. The company has developed the following direct labor standards: Prepare the direct labor budget for the third quarter of the coming year. (Enter "per unit" value and the "wage rate" answers to 2 decimal places, e.g. 52.75.) Coronado Auto has developed the following production plan for its new auto part. Each unit passes through two departments before completion. The company has developed the following direct labor standards: Prepare the direct labor budget for the third quarter of the coming year. (Enter "per unit" value and the "wage rate" answers to 2 decimal places, e.g. 52.75.)