E9.9 (LO 3), AP Rodriguez Enterprises is preparing its direct labor budget for 2020 from the following production budget based on a calendar year. Instr Quarter 2 Units Quarter Units algin 20,000 3 35,000 25,000 4 30,000 Each unit requires 1.5 hours of direct labor. Instructions Prepare a direct labor budget for 2020. Wage rates are expected to be R$16 for the first 2 quarters and R$18 for quarters 3 and 4