Part B: (8 marks) Ahlia Company is preparing its direct labor budget for 2021 from the following production budget based on a calendar year: Quarter Units 1 60,000 2 30,000 3 45,000 4 75,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $11 per hour on October 1. Instructions Prepare a direct labor budget for 2021