Ivanhoe Inc. is preparing its direct labour budget for 2022 from the following production budget for a full calendar year: Quarter Units Quarter Units 1 19,700 3 35,500 2 25,300 4 29,600 Each unit requires 1.2 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $18 for the first two quarters and $19 for the remaining two quarters. Units to produce Direct labour hours per unit Indirect labour Direct labour hours required 1 IVANHOE INC. Direct Labour Budget For the Year Ending December 31, 2022 2 Quarter 3 Direct labour cost per hour $ $ $ $ $ $ tal by quarter $ $