Exercise 23-9 Rodriguez, In., 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 Each unit requires 1.70 hours of direct labor Prepare a direct labor budget for 2017, wage rates are expected to be s16 for the qarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.28.) Direct Labor Budget Quarter