Exercise 9-9 (Video) Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year Quarter Quarter Units 20,270 25.380 Units 35,130 30,140 Each unit requires 1.30 hours of direct labor Prepare a direct labor budget for 2020. Wage rates are expected to be $17 for the first 2 quarters and 519 for quarters 3 and 4. (Round Direct labo 52.50.) RODRIQUEZ, INC. Direct Labor Budget Quarter