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.)

SHERIDAN, 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 Ending Direct MaterialsUnits to be ProducedTotal Cost of Direct Materials PurchasesTotal Required Direct Labor HoursTotal Direct Labor CostDirect Materials PurchasesDirect Labor Time (Hours) Per UnitCost Per PoundBeginning Direct MaterialsDirect Labor Cost Per Hour		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 Ending Direct MaterialsDirect Labor Time (Hours) Per UnitBeginning Direct MaterialsTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Required Direct Labor HoursDirect Materials PurchasesTotal Direct Labor CostDirect Labor Cost Per HourCost Per Pound		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line for the first part Total Cost of Direct Materials PurchasesDirect Materials PurchasesBeginning Direct MaterialsDirect Labor Time (Hours) Per UnitDirect Labor Cost Per HourEnding Direct MaterialsUnits to be ProducedTotal Direct Labor CostCost Per PoundTotal Required Direct Labor Hours		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 Direct Labor Time (Hours) Per UnitCost Per PoundTotal Cost of Direct Materials PurchasesTotal Direct Labor CostTotal Required Direct Labor HoursDirect Labor Cost Per HourDirect Materials PurchasesBeginning Direct MaterialsUnits to be ProducedEnding Direct Materials		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Beginning Direct MaterialsDirect Labor Time (Hours) Per UnitDirect Materials PurchasesCost Per PoundEnding Direct MaterialsTotal Direct Labor CostUnits to be ProducedTotal Required Direct Labor HoursDirect Labor Cost Per HourTotal Cost of Direct Materials Purchases		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount