Crane, Inc, Is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Exch unit requires 15 hours of direct labor- Preparea 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, es. 52.5.)