Swifty, Inc., is preparing its direct labor budget for 2017 from the following production budget based on a calendar year. Quarter Units Quarter Units 1 20,360 3 35,330 2 25,320 4 30,310 Each unit requires 1.80 hours of direct labor. Prepare a direct labor budget for 2017. Wage rates are expected to be $17 for the first 2 quarters and $19 for quarters 3 and 4. (Round Direct labor time per unit answers to 2 decimal places, e.g. 52.65.)