Pacer Inc. is preparing its direct labour budget for 2020 from the following production budget for a full calendar year: 1 20,200 3 34,400 2 24,500 4 30,400 Each unit requires 1.6 hours of direct labour. Prepare a direct labour budget for 2020. Wage rates are expected to be $14 for the rst two quarters and $16 for the remaining two quarters. PACER INC. Direct Labour Budget For the Year Ending December 31, 2020