Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1 . Prepare a direct labor budget for 2022 . Direct labor cost per hour Total required direct labor hours Direct labor time (hours) per unit Units to be produced Total direct labor cost SHEFFIELD COMPANY Direct Labor Budget December 31, 2022 For the Month Ended December 31, 2022 For the Year Ended December 31, 2022