Piper Company is preparing its direct labor budget for 2021 fre production budget based on a calendar year: Quarter Units 1 50.000 2 40.000 3 55.000 4 60.000 Each unit requires 2 hours of direct labor. The union contrac ncrease in wage rate to $11 per hour on October 1. -NM nstructions repare a direct labor budget for 2021. gers are motivated to accomplish objectives if t evaluated. Explain why an organization may us om of different types of respon