Sarasota Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter Units 1 56,000 2 29,000 3 41,000 4 79,000 Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022. SARASOTA COMPANY Direct Labor Budget First Second Third Quarter Quarter Quarter 1> 1 {+1 69 69 SARASOTA COMPANY Direct Labor Budget Second Third Fourth Quarter Quarter Quarter Total