Flint Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year Quarter Units 1 59,000 2. 30,000 3 47,000 73,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. FLINT COMPANY Direct Labor Budget First Quarter Second Quarter Third Quarter