Pacer Inc. is preparing its direct labour budget for 2020 from the following production budget for a full calendar year: Quarter Units Quarter Units 1 19,800 3 34,600 2 24,500 4. 29,700 Each unit requires 1.5 hours of direct labour. Prepare a direct labour budget for 2020. Wage rates are expected to be $18 for the first two quarters and $21 for the remaining two quarters. PACER INC. Direct Labour Budget For the Year Ending December 31, 2020 Quarter 1 2 3 $ $ $ $ $ $ $ $ $ Total by quarter Prepare a direct labour budget for 2020. Wage rates are expected to be $18 for the first two quarters and $21 for the remaining two quarters. PACER INC. Direct Labour Budget For the Year Ending December 31, 2020 Quarter 2 3 4 For the year $ $ $ LA $ $ $ $