Waterway, Inc., is preparing its direct labor budget for 2022 from the following production budget based on a calendar year.

Quarter		Units		Quarter		Units
1		20,400		3		35,700
2		25,500		4		30,600

Each unit requires 1.5 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, e.g. 52.50.)

WATERWAY, INC. Direct Labor Budget choose the accounting period For the Quarter Ending December 31, 2022December 31, 2022For the Year Ending December 31, 2022
		Quarter
		1		2		3		4		Year
select an opening labor budget item Total Required Direct Labor HoursTotal Cost of Direct Materials PurchasesCost Per PoundDirect Labor Cost Per HourDirect Materials PurchasesTotal Direct Labor CostUnits to be ProducedDirect Labor Time (Hours) Per UnitBeginning Direct MaterialsEnding Direct Materials		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Ending Direct MaterialsDirect Labor Time (Hours) Per UnitTotal Direct Labor CostCost Per PoundBeginning Direct MaterialsDirect Materials PurchasesDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Required Direct Labor Hours		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places		enter a number of hours rounded to 2 decimal places
select a summarizing line for the first part Ending Direct MaterialsCost Per PoundBeginning Direct MaterialsDirect Materials PurchasesTotal Direct Labor CostDirect Labor Time (Hours) Per UnitDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesUnits to be ProducedTotal Required Direct Labor Hours		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Total Required Direct Labor HoursUnits to be ProducedEnding Direct MaterialsTotal Direct Labor CostDirect Labor Time (Hours) Per UnitDirect Materials PurchasesDirect Labor Cost Per HourBeginning Direct MaterialsCost Per PoundTotal Cost of Direct Materials Purchases		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Direct Labor Cost Per HourTotal Cost of Direct Materials PurchasesEnding Direct MaterialsBeginning Direct MaterialsDirect Materials PurchasesUnits to be ProducedCost Per PoundTotal Required Direct Labor HoursTotal Direct Labor CostDirect Labor Time (Hours) Per Unit		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget