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		20,480		3		35,450
2		25,450		4		30,110

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 December 31, 2020For the Year Ending December 31, 2020For the Quarter Ending December 31, 2020
		Quarter
		1		2		3		4		Year
Beginning Direct MaterialsDirect Labor Cost Per HourTotal Required Direct Labor HoursUnits to be ProducedDirect Labor Time (Hours) Per UnitEnding Direct MaterialsDirect Materials PurchasesTotal Direct Labor CostTotal Cost of Direct Materials PurchasesCost Per Pound
Direct Labor Cost Per HourBeginning Direct MaterialsDirect Labor Time (Hours) Per UnitCost Per PoundTotal Required Direct Labor HoursEnding Direct MaterialsTotal Cost of Direct Materials PurchasesDirect Materials PurchasesUnits to be ProducedTotal Direct Labor Cost
Direct Labor Cost Per HourUnits to be ProducedTotal Direct Labor CostTotal Required Direct Labor HoursBeginning Direct MaterialsTotal Cost of Direct Materials PurchasesDirect Labor Time (Hours) Per UnitEnding Direct MaterialsCost Per PoundDirect Materials Purchases
Direct Labor Time (Hours) Per UnitDirect Labor Cost Per HourTotal Direct Labor CostCost Per PoundEnding Direct MaterialsDirect Materials PurchasesBeginning Direct MaterialsUnits to be ProducedTotal Required Direct Labor HoursTotal Cost of Direct Materials Purchases		$		$		$		$
Total Cost of Direct Materials PurchasesUnits to be ProducedBeginning Direct MaterialsDirect Materials PurchasesTotal Direct Labor CostTotal Required Direct Labor HoursEnding Direct MaterialsCost Per PoundDirect Labor Time (Hours) Per UnitDirect Labor Cost Per Hour		$		$		$		$		$