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E9.9 (LO 3), AP Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following produc tion budget based on a calendar year. Units Quarter Units Quarter 35,000 20,000 30,000 4 25,000 Each unit requires 1.5 hours of direct labor Instructions Prepare a direct labor budget for 2020. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4 E9.10 (LO 2, 3), AP Lowell Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2020. Pre bu May April March February January 11,000 $47.50 11,000 $47.50 13,000 $47.50 14,000 $47.50 12,000 $50.00 Estimated unit sales Sales price per unit