Indigo, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter Units Quarter Units 20,4403 35,320 25,3204 30,380 Each unit requires 1.70 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $15 for the first 2 quarters and $17 for quarters 3 and 4. (Round Direct labor tim e.g. 52.65.) INDIGO, INC. Direct Labor Budget Quarter