Crane, Inc. is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 21,200 3 37.100 2 26,500 4 31.800 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $12 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.) CRANE, INC. Direct Labor Budget For the Year Ending December 31, 2022 Quarter 1 2 3