Patrick Inc. makes industrial solvents. Planned production in units for the first three months of the coming year is:
January ........... 43,800
February ......... 41,000
March .......... 50,250
Each drum of industrial solvent takes 0.3 direct labor hours. The average wage is $ 18 per hour.
Required:
Prepare a direct labor budget for the months of January, February, and March, as well as the total for the first quarter.