Sheffield, Inc., is preparing its direct labor budget for 2025 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 2025 . 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.) SHEFFIELD, INC. Direct Labor Budget For the Year Ending December 31, 2025 Quarter 4 Year