Exercise 23-9 Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year Quarter Units Quarter Units 20,110 25,410 35,370 30,440 Each unit requires 1.70 hours of direct labor Prepare a direct labor budget for 2017. Wage rates are expected to be $18 for the first 2 quarters and $20 for quarters 3 and 4. (Round Direct labor time per unit answers to decimal places, e.g.52.28) Direct Labor Budget Quarter Year Version 4.24.5