Indigo Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter Units 1 64.000 2 28.000 3 50,000 4 72,000 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. INDIGO COMPANY Direct Labor Budget First Quarter Second Quarter Qui $ $