todriguez, Inc, is preparing its direct labor budget for 2020 from the followins production budget based on a calendar vear. Each unit requires 260 hours of direct labor. Prepare a direct ibbor budget for 2020 . Wese rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4. Each unit requires 1.60 hours of direct labor. Prennrea direct / abor bud zet for 2020 . Waze rates are expected to be $16 for the first 2 quarters and $18 for quarters 3 and 4