Courtney Bullis f y 5 in Chapters 23 and 24 Part II Due Date: 4/15/18 Mender Company is preparing a direct labor budget for 2018 from the following production budget based on a calendar year: Quarter Units 135,000 3 30 450,000 Each unit requires 1.8 hours of direct labor. The wage rate is $10 until the employees receive a raise on October 1 . The union contract provides for a 10% increase in wage rate on October 1st. Instructions Prepare a direct labor budget for 2018. 9:53 PM 0A/15/2018