Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 20,220 3 35,100 2 25,370 4 30,310 Each unit requires 1.80 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4.