Sunland, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year. Each unit requires 1.50 hours of direct labor. Prepare a direct labor budget for 2022 . Wage rates are expected to be $16 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.)