Exercise21-9 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 25,370 35,470 30,470 4 Each unit requires 1.70 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $15 for the first 2 quarters and $17 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