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 20,110 3 35,350 2 25,180 4 30,490

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. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.50.)

RODRIQUEZ, INC. Direct Labor Budget

Quarter 1 2 3 4 Year

$ $ $ $

$ $ $ $ $