Exercise 21-9 Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter Units Quarter Units 20,480 25,450 35,450 30,110 2 4 Each unit requires 1.70 hours of direct labor Prepare a direct labor budget for 2017. 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.) RODRIQUEZ, INC. Direct Labor Budget Quarter 3 Year