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		20,380		3		35,220
2		25,110		4		30,210

Each unit requires 1.60 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.