Question Three: (6 Points) First: Pulham Company is preparing its direct labor budget for 2013 from the following production budget based on a calendar year: Quarter Units 1 50,000 2 40,000 3 4 35,000 65,000 Each unit requires 3 hours of direct labor at the rate of $10 dollars for Q1, Q2, and Q3 but Q4 increases to $11. Required: Prepare a direct labor budget for 2013.