For Tracey Company, units to be produced are 5.100 in quarter 1 and 6,300 in quarter 2. It takes 1.7 hours to make a finished unit, and the expected hourly wage rate is $14. Prepare a direct labour budget by quarters for the six months ending June 30, 2020. TRACEY COMPANY Direct Labour Budget For the Six Months Ending June 30, 2020 Quarter Total 1 2 $ $ $