Sheridan, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 22,800 3 39,900 2 28,500 4 34,200 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. Wage rates are expected to be $18 for the first 2 quarters and $18 for quarters 3 and 4. (Round Direct labor time per unit answers to 1 decimal place, e.g. 52.5.)