Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year Quarter Units Quarter Units 35,450 30,110 20,480 25,450 Each unit requires 1.70 hours of direct labor Prepare a direct labor budget for 2020. 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 Year