Sunland, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 24,000 3 42,000 2 30,000 4. 36,000 Each unit requires 1.5 hours of direct labor. Prepare a direct labor budget for 2022. 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, eg. 52.50.) SUNLAND, INC. Direct Labor Budget Quarter 1 2 3 $ $