Oriole, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,800		3		36,400
2		26,000		4		31,200

Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $18 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.)

ORIOLE, INC. Direct Labor Budget choose the accounting period For the Quarter Ending December 31, 2022December 31, 2022For the Year Ending December 31, 2022
		Quarter
		1		2		3		4		Year
select an opening labor budget item Direct Materials PurchasesTotal Direct Labor CostDirect Labor Cost Per HourTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesDirect Labor Time (Hours) Per UnitBeginning Direct MaterialsCost Per PoundUnits to be ProducedEnding Direct Materials		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Direct Labor Time (Hours) Per UnitDirect Labor Cost Per HourUnits to be ProducedBeginning Direct MaterialsCost Per PoundTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Required Direct Labor HoursDirect Materials PurchasesEnding Direct Materials		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places
select a summarizing line for the first part Cost Per PoundTotal Direct Labor CostDirect Labor Cost Per HourEnding Direct MaterialsDirect Materials PurchasesDirect Labor Time (Hours) Per UnitUnits to be ProducedBeginning Direct MaterialsTotal Required Direct Labor HoursTotal Cost of Direct Materials Purchases		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Total Cost of Direct Materials PurchasesUnits to be ProducedTotal Direct Labor CostBeginning Direct MaterialsCost Per PoundTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Labor Time (Hours) Per UnitDirect Materials PurchasesEnding Direct Materials		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Total Required Direct Labor HoursDirect Labor Time (Hours) Per UnitEnding Direct MaterialsDirect Labor Cost Per HourTotal Direct Labor CostDirect Materials PurchasesCost Per PoundUnits to be ProducedTotal Cost of Direct Materials PurchasesBeginning Direct Materials		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget