Rodriguez, Inc., is preparing its direct labor budget for 2020 from the following production budget based on a calendar year. Each unit requires 1.60 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.)