Grouper, Ine., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter Units Quarter Units 5,110 30,210 20,350 25,1204 Each unit requires 1.70 hours of direct labor Prepare a direct labor budget for 2017. Wage rotes are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.65.) GROUPER, INC Direct Labor Budget Quarter Year