Sheffield, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,000		3		35,000
2		25,000		4		30,000

Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $14 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.)