Novak Inc. is preparing its direct labour budget for 2022 from the following production budget for a full calendar year: Quarter 1 2 Units Quarter 20,000 24,600 3 Total by quarter 4 Units 35.100 30,600 Each unit requires 1.5 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $19 for the first two quarters and $21 for the remaining two quarters. $ $ 1 $ $ NOVAK INC. Direct Labour Budget For the Year Ending December 31, 2022 Quarter 2 3

Each unit requires 1.5 hours of direct labour. Prepare a direct labour budget for 2022. Wage rates are expected to be $19 for the first two quarters and $21 for the remaining two quarters