Step 4: Direct Labor Budget Points Possible: 0.1 pts*12 = 1.2 pts Instruction: Use the information below to prepare the Direct Labor Budget. Number of direct labor hours required to produce each unit of finished goods: Expected cost per direct labor hour. 4 $18.00 hours per hour Complete 'Production Budget' first before you start this budget! Buff Company Direct Labor Budget For the year ending December 31, 2022 Quarter Quarter 1 Quarter 2 Quarter 3 Unit to be Produced Direct Labor Hours per Unit Total Required Direct Labor Hours Direct Labor Cost per Hour $18.00 $18.00 $18.00 Total Direct Labor Cost Quarter 4 Year $18.00 $0.00