For Kingbird Company, units to be produced are 4,900 in quarter 1 and 6,200 in quarter 2. It takes 1.5 hours to make a finished unit, and the expected hourly wage is $15. Prepare a direct labour budget by quarters for the six months ending June 30, 2022. KINGBIRD COMPANY Direct Labour Budget For the Six Months Ending June 30, 2022 Quarter Total 1 2 $ $ $ $ $ $