Martinez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,440		3		35,420
2		25,370		4		30,200

Each unit requires 1.80 hours of direct labor.

Prepare a direct labor budget for 2017. Wage rates are expected to be $18 for the first 2 quarters and $20 for quarters 3 and 4. (Round Direct labor time per unit answers to2 decimal places, e.g. 52.65.) MARTINEZ, INC. Direct Labor Budget Quarter 2 3 4 fesan Click if you would like to Show Work for this question: Open Show Work