Eor Gundy Company, units to be produced are 5,000 in quarter 1 and 7,000 in quarter 2 . It takes 1.6 hours to make a finished unit, and the expected hourly wage rate is $15 per hour. Prepare a direct labor budget by quarters for the 6 months ending June 30,2022. Beginning Materials Inventory Cost Per Pound Desired Ending Inventory Direct Labor Cost Per Hour Direct Labor Time (Hours) Per Unit Direct Materials Per Unit Direct Materials Purchases Total Cost of Direct Materials Purchases Total Direct Labor Cost Total Materials Required Total Pounds Required for Production Total Required Direct Labor Hours Units to be Produced Elbert Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $24,000 in the first quarter, and $4,000 increments are expected in the remaining quarters of 2022. Fixed expenses are expected to be $40,000 in each quarter. Prepare the selling and administrative expense budget by quarters and in total for 2022 . Direct Labor Direct Materials Fixed Expenses Production Units Sales Total Selling and Administrative Expenses Variable Expenses