Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,200		3		35,240
2		25,280		4		30,120

Each unit requires 1.80 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $18 for the first 2 quarters and $20 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 For the Year Ending December 31, 2020December 31, 2020For the Quarter Ending December 31, 2020
		Quarter
		1		2		3		4		Year
Cost Per PoundDirect Materials PurchasesDirect Labor Cost Per HourTotal Required Direct Labor HoursDirect Labor Time (Hours) Per UnitUnits to be ProducedEnding Direct MaterialsTotal Cost of Direct Materials PurchasesTotal Direct Labor CostBeginning Direct Materials
Cost Per PoundEnding Direct MaterialsTotal Direct Labor CostDirect Materials PurchasesDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursUnits to be ProducedBeginning Direct MaterialsDirect Labor Time (Hours) Per Unit
Beginning Direct MaterialsDirect Labor Time (Hours) Per UnitEnding Direct MaterialsTotal Required Direct Labor HoursCost Per PoundDirect Materials PurchasesTotal Cost of Direct Materials PurchasesDirect Labor Cost Per HourUnits to be ProducedTotal Direct Labor Cost
Direct Labor Cost Per HourDirect Labor Time (Hours) Per UnitTotal Cost of Direct Materials PurchasesCost Per PoundTotal Direct Labor CostUnits to be ProducedDirect Materials PurchasesEnding Direct MaterialsTotal Required Direct Labor HoursBeginning Direct Materials		$		$		$		$
Cost Per PoundTotal Required Direct Labor HoursTotal Cost of Direct Materials PurchasesUnits to be ProducedDirect Labor Time (Hours) Per UnitBeginning Direct MaterialsEnding Direct MaterialsTotal Direct Labor CostDirect Labor Cost Per HourDirect Materials Purchases		$		$		$		$		$