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 20360 3 35330

2 25320 4 30310

Each unit requires1.80hours of direct labor.

direct labor budget for 2017. Wage rates are expected to be $17for the first 2 quarters and $19for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.)