E21-8 Prepare a direct labor budget. (LO3), AP Rodriguez, Inc., is preparing its direct labor budget for 2014 from the following production budget based on a calendar year. Quarter Units Quarter Units 20,000 35,000 25,000 30,000 Each unit requires 1.5 hours of direct labor. Instructions Prepare a direct labor budget for 2014. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4