Sheffield Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year: Quarter Units 1 57,000 2 27,000 3 49,000 4 75,000 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. SHEFFIELD COMPANY Direct Labor Budget First Quarter Second Quarter Third Quarter