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 20,480 3 35,450 2 25,450 4 30,110

Each unit requires 1.70 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. 52.28.)

RODRIQUEZ, INC. Direct Labor Budget December 31, 2017 For the Year Ending December 31, 2017 For the Quarter Ending December 31, 2017 Quarter 1 2 3 4 Year Total Cost of Direct Materials Purchases Ending Direct Materials Total Direct Labor Cost Direct Labor Time Per Unit Beginning Direct Materials Cost Per Pound Direct Labor Cost Per Hour Units to be Produced Direct Materials Purchases Total Required Direct Labor Hours Total Required Direct Labor Hours Total Direct Labor Cost Units to be Produced Direct Labor Cost Per Hour Beginning Direct Materials Cost Per Pound Direct Labor Time Per Unit Direct Materials Purchases Ending Direct Materials Total Cost of Direct Materials Purchases Beginning Direct Materials Total Direct Labor Cost Cost Per Pound Direct Materials Purchases Direct Labor Time Per Unit Units to be Produced Total Cost of Direct Materials Purchases Total Required Direct Labor Hours Direct Labor Cost Per Hour Ending Direct Materials Ending Direct Materials Cost Per Pound Total Direct Labor Cost Total Cost of Direct Materials Purchases Units to be Produced Total Required Direct Labor Hours Direct Labor Time Per Unit Direct Materials Purchases Beginning Direct Materials Direct Labor Cost Per Hour $ $ $ $ Total Required Direct Labor Hours Direct Labor Cost Per Hour Direct Labor Time Per Unit Direct Materials Purchases Total Cost of Direct Materials Purchases Cost Per Pound Units to be Produced Beginning Direct Materials Ending Direct Materials Total Direct Labor Cost $ $ $ $ $