Prepare a direct labor budget for 2018.

Mender Company is preparing a direct labor budget for 2018 from the following production budget based on a calendar year: Units 35,000 25,000 0,000 50,000 Quarter 4 Each unit requires 1.8 hours of direct labor. The wage rate is $10 until the employees receive a raise on October 1 . The union contract provides for a 10% increase in wage rate on October 1st