Grouper Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar years Quarter Units 1 60,000 2 34,000 3 44,000 4 71,000 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 GROUPER COMPANY Direct Labor Budget