Sheffield, Inc, is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. 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 . (Roun Direct labor time per unit answers to 1 decimal place, es. 52.5.) SHEFFIELD, INC. Direct Labor Budget Quarter 1 2 3