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For Coronado Company, units to be produced are 5,900 in quarter 1 and 8,260 in quarter 2 . It takes 1.6 hours to make a finished unit, and the expected hourly wage rate is $20 per hour: Prepare a direct labor budget by quarters for the 6 months ending June 30,2022 . Total Direct Labor Cost Direct Labor Time (Hours) Per Unit. Beginning Materials Inventory Desired Ending Inventory Units to be Produced Cost Per Pound Total Required Direct Labor Hours Total Cost of Direct Materials Purchases Direct Labor Cost Per Hour Direct Materials Purchases Total Materials Required Total Pounds Required for Production Direct Materials Per Unit