Pulham Company Is Preparing Its Direct Labor Budget for 2016 $\begin{array}{ll}\text { Quarter }&\text { Units }\\\hline 1 & 60,000 \\2 & 30,000 \\3 & 45,000 \\4 & 75,000\end{array}$

Pulham Company is preparing its direct labor budget for 2016 from the following production budget based on a calendar year: $\begin{array}{ll}\text { Quarter }&\text { Units }\\\hline 1 & 60,000 \\2 & 30,000 \\3 & 45,000 \\4 & 75,000\end{array}$ Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $11 per hour on October 1.
Instructions
Prepare a direct labor budget for 2016.