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		20,360		3		35,330
2		25,320		4		30,310

Each unit requires 1.80 hours of direct labor. Prepare a direct labor budget for 2020. Wage rates are expected to be $17 for the first 2 quarters and $19 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 December 31, 2020For the Year Ending December 31, 2020For the Quarter Ending December 31, 2020
		Quarter
		1		2		3		4		Year
Beginning Direct MaterialsTotal Required Direct Labor HoursDirect Labor Cost Per HourUnits to be ProducedTotal Cost of Direct Materials PurchasesCost Per PoundEnding Direct MaterialsTotal Direct Labor CostDirect Labor Time (Hours) Per UnitDirect Materials Purchases
Total Required Direct Labor HoursDirect Labor Time (Hours) Per UnitCost Per PoundTotal Direct Labor CostUnits to be ProducedDirect Labor Cost Per HourDirect Materials PurchasesEnding Direct MaterialsBeginning Direct MaterialsTotal Cost of Direct Materials Purchases
Ending Direct MaterialsTotal Cost of Direct Materials PurchasesBeginning Direct MaterialsUnits to be ProducedDirect Labor Time (Hours) Per UnitTotal Required Direct Labor HoursTotal Direct Labor CostCost Per PoundDirect Labor Cost Per HourDirect Materials Purchases
Direct Materials PurchasesEnding Direct MaterialsCost Per PoundTotal Cost of Direct Materials PurchasesBeginning Direct MaterialsDirect Labor Time (Hours) Per UnitUnits to be ProducedDirect Labor Cost Per HourTotal Direct Labor CostTotal Required Direct Labor Hours		$		$		$		$
Total Required Direct Labor HoursEnding Direct MaterialsTotal Cost of Direct Materials PurchasesDirect Labor Time (Hours) Per UnitCost Per PoundTotal Direct Labor CostBeginning Direct MaterialsUnits to be ProducedDirect Labor Cost Per HourDirect Materials Purchases		$		$		$		$		$