E13-9 Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter 1 2 Units 20,000 25,000 Quarter 3 4 Units 35,000 30,000 Each unit requires 1.5 hours of direct labor. Instructions Prepare a direct labor budget for 2017. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4