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Whispering Winds Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter 1 2 3 4 Units 62,000 32,000 48,000 ' 80,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. WHISPERING WINDS COMPANY Direct Labor Budget First Quarter Second Quarter Third Quarter Fourth Quarter Total