For SUNLAND Company, units to be produced are 5,800 in quarter 1 and 8,120 in quarter 2. It takes 16 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, 2022. (Round "Direct labor time (hours) per unit answers to 1 decimal place, es. 2.5) SUNLAND COMPANY Direct Labor Budget Quarter 1 2 Six Months $ $