For Gundy Company, units to be produced are 5,290 in quarter 1 and 6,200 in quarter 2. It takes 1.5 hours to make a finished unit, and the expected hourly wage rate is $15 per hour. Prepare a direct labor budget by quarters for the 6 months ending June 30, 2017. GUNDY COMPANY Direct Labor Budget Quarter 1 2 Six Months $ $ $ $ $