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. SARASOTA COMPANY Direct Labor Budget Thi Qua Second Quarter First Quarter Prepare a direct labor budget for 2022 SARASOTA COMPANY Direct Labor Budget Thi First Quarter Second Quarter Qua $ Direct labor cost per hour Direct labor time (hours) per unit Total required direct labor hours Units to be produced Total direct labor cost Prepare a direct labor budget for 2022. SARASOTA COMPANY Direct Labor Budget For the Year Ended December 31, 2022 Second Quarter Third Quarter Fourth Quarter Total $ Save for Later A w 29