Each unit requires 1.80 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4 . (Round Direct labor time per unit onswers to 2 decimal places, es. 52.50.) repare a direct labor budget for 2020 . Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4 . (Round Wirect labor time per unit answers to 2 decimal ploces, eg. 52.50 .)