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		25,200		3		44,100
2		31,500		4		37,800

Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $12 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.)

SHEFFIELD, INC. Direct Labor Budget choose the accounting period For the Quarter Ending December 31, 2022December 31, 2022For the Year Ending December 31, 2022
		Quarter
		1		2		3		4		Year
select an opening labor budget item Total Direct Labor CostTotal Required Direct Labor HoursCost Per PoundBeginning Direct MaterialsTotal Cost of Direct Materials PurchasesUnits to be ProducedDirect Labor Cost Per HourDirect Materials PurchasesEnding Direct MaterialsDirect Labor Time (Hours) Per Unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Beginning Direct MaterialsUnits to be ProducedEnding Direct MaterialsTotal Required Direct Labor HoursTotal Direct Labor CostDirect Labor Cost Per HourCost Per PoundTotal Cost of Direct Materials PurchasesDirect Labor Time (Hours) Per UnitDirect Materials Purchases		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places
select a summarizing line for the first part Ending Direct MaterialsUnits to be ProducedCost Per PoundDirect Labor Time (Hours) Per UnitTotal Direct Labor CostTotal Cost of Direct Materials PurchasesDirect Materials PurchasesTotal Required Direct Labor HoursBeginning Direct MaterialsDirect Labor Cost Per Hour		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Ending Direct MaterialsUnits to be ProducedCost Per PoundBeginning Direct MaterialsDirect Materials PurchasesTotal Required Direct Labor HoursTotal Direct Labor CostDirect Labor Cost Per HourDirect Labor Time (Hours) Per UnitTotal Cost of Direct Materials Purchases		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Total Cost of Direct Materials PurchasesEnding Direct MaterialsTotal Direct Labor CostBeginning Direct MaterialsDirect Materials PurchasesCost Per PoundDirect Labor Time (Hours) Per UnitTotal Required Direct Labor HoursDirect Labor Cost Per HourUnits to be Produced		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$