Mary Plastic Molds Ltd. Is preparing its direct labour budget for 2020 from the following production budget for the full calendar year: Quarter 1: 20,000 units Quarter 2: 25,000 units Quarter 3: 35,000 units Quarter 4: 30,000 units Each unit requires 1.5 hours of direct labour.

Required: Prepare a direct labour budget for 2020. Wage rates are expected to be $16 per hour for the first two quarters and $18 for the remaining two quarters.