Rodriguez, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year Quarter Units Quarter Units 120,100 3 35,100 2 2 30,100 25,1004 Each unit requires 1.60 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $ 15 for the first 2 quarters and $ 17 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 2 3 4