Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022 . Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct labor time per unit answers to 2 decimal places, e. 5.52.50.) Prepare a direct labor budget for 2022 . Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.] Prepare a direct labor budget for 2022 . Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4 . (Round Direct labor time per unit answers to 2 decimal places, eg. 52.50.)