r year. Quarter Units Quarter Units 20,000 25,000 35,000 30,000 4 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.,) RODRIQUEZ, INC. Direct Labor Budget Quarter 3 4 Year