Oriole, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year. Quarter Quarter 1 2 Units 20,480 25.450 Units 35,450 30,110 4 Each unit requires 1.70 hours of direct labor, 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. (Round Direct tabor time per unit answers to 2 decimal places, eg. 52.50.) ORIOLE, INC Direct Labor Budget Quarter Year